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THE  UNIVERSITY 
OF  ILLINOIS 
LIBRARY 

337 

0g2t 


1 

. 


Digitized  by  the  Internet  Archive 
in  2016 


https://archive.org/details/tarifforratesofdOOogde 


uiitVERsrry  of  wois  uk?; 

JUL  3 2917 


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* ■ ' - *C  V ,v 
» *•■>  *\  v 


. . • S-W^VlLUtCisu:- 

TARIFFywu  m? 

OR 

RATES  OF  DUTIES 

PAYABLE  ON 

GOODS,  WARES  AND  MERCHANDISE,  , 

IMPORTED  INTO  THE 

UNITE®  STATES  OF  AMERICA, 

ON  AND  AFTER  THE 

FIRST  DAY  OF  JANUARY,  1840, 

UNTIL  THE  THIRTIETH  DAY  OF  JUNE,  1842,  INCLUSIVE, 

IN  CONFORMITY  WITH  THE  COMPROMISE  ACT. 

ALSO, 

THE  RATES  OF  DUTIES  IMPOSED  BY  THE 

TARIFF  LAW  OF  1832, 

TOGETHER  WITH  MANY  IMPORTANT  LAWS,  CIRCULARS,  AND  DECISIONS  OF  THE 

TREASURY  DEPARTMENT, 

RELATING  TO 

COMMERCE  AND  THE  REVENUE, 

And  much  useful  information  to  Merchants,  Masters  of  vessels,  and  others. 


BY  E.  I>.  OGDEN, 

ENTRY  CLERK,  CUSTOM  HOUSE,  TORT  OF  NEW  YORK. 


Ntto  Yorfe: 

PRINTED  AND  PUBLISHED  BY  BROWNSON  & CO. 
No.  56  Gold  Street. 

Sold  also  by  M.  P.  O’Hern,  corner  of  Wall  and  Nassau  streets. 


G. 

Order 


1840. 

X> 


. ^ > 


Entered,  according  to  Act  of  Congress,  by 
BROWNSON  & CO. 

In  the  office  of  the  Clerk  of  the  Southern  District  of  New  York, 

4 


S|Sit. 


ADVERTISEMENT. 


This  edition  of  the  Tariff  has  been  most  carefully  compiled  by  the 
Editor,  with  the  view  of  furnishing  to  the  commercial  community  a 
work  that  may  be  relied  on  for  an  accurate  exhibition  of  the  Rates  of 
Duties,  imposed  by  the  Laws  of  Congress,  now  in  force,  and  established 
by  the  several  decisions  of  the  United  States  Courts  and  the  Trea- 
sury Department. 

The  Laws  of  the  United  States,  and  the  Circulars  of  the  Treasury 
Department,  relating  to  the  commerce  of  the  country,  and  the  collection 
of  the  revenue,  have  also  been  carefully  collated  and  are  embraced, 
together  with  much  valuable  and  practical  information. 

No  pains  have  been  spared  by  the  Publishers  in  the  revision  and  ex- 
amination of  the  proof-sheets  to  guard  against  typographical  errors,  a 
freedom  from  which  is  so  essential  in  a book  of  this  character. 

Believing  then,  that  the  task  of  supplying  so  great  a desideratum  as  a 
Correct  Tariff,  has  been  successfully  accomplished,  we  confidently 
present  it  to  the  public  as  worthy  of  their  patronage. 

BROWNSON  & CO. 

New  York , January , 1840. 


, $ 


♦ 


■ 


TARIFF  LAW  OF  1832. 


AN  ACT, 

TO  ALTER  AND  AMEND  THE  SEVERAL  ACTS  IMPOSING  DUTIES  ON  IMPORTS. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United 
States  of  America  in  Congress  assembled , That  from  and  after  the  third 
day  of  March,  one  thousand  eight  hundred  and  thirty-three,  so  much  of 
the  act  entitled  66  An  act  in  alteration  of  the  several  acts  imposing  duties 
on  imports,”  approved  the  nineteenth  May,  one  thousand  eight  hundred 
and  twenty-eight,  as  is  herein  otherwise  provided  for,  shall  be  repealed, 
except  so  far  as  the  same  may  be  necessary  for  the  recovery  and  collec- 
tion of  all  duties  which  shall  have  accrued  under  the  said  act ; and  for 
the  recovery,  collection,  distribution  and  remission  of  all  fines,  penalties 
and  forfeitures  which  may  have  been  incurred  under  the  samei 

Sect.  2.  And  be  it  further  enacted , That  from  and  after  the  third  day 
of  March,  one  thousand  eight  hundred  and  thirty-three,  in  lieu  of  the 
duties  now  imposed  by  law,  on  the  importation  of  the  articles  hereinafter 
mentioned,  there  shall  be  levied,  collected,  and  paid,  the  following  duties, 
that  is  to  say  : 

First . Wool,  unmanufactured,  the  value  whereof,  at  the  place  of 
exportation,  shall  not  exceed  eight  cents  per  pound,  shall  he  imported  free 
of  duty  ; and  if  any  wool  so  imported  shall  be  fine  wool  mixed  with  dirt 
or  other  material,  and  thus  reduced  in  value  to  eight  cents  per  pound,  or 
under,  the  appraisers  shall  appraise  said  wool  at  such  price  as  in  their 
opinion  it  would  have  cost  had  it  not  been  so  mixed,  and  a duty  thereon 
shall  be  charged  in  conformity  with  such  appraisal ; on  wool,  unmanu- 
factured, the  value  whereof,  at  the  place  of  exportation,  shall  exceed 
eight  cents,  shall  be  levied  four  cents  per  pound,  and  forty  per  centum 
ad  valorem  : Provided , That  wool  imported  on  the  skin  shall  he  estimated, 
as  to  weight  and  value,  as  other  wool. 

Second.  On  all  milled  and  fulled  cloth,  known  by  the  name  of  plains, 
kerseys,  or  kendal  cottons,  of  which  wool  shall  be  the  only  material,  the 
value  whereof  shall  not  exceed  thirty-five  cents  a square  yard,  five  per 
centum  ad  valorem ; on  worsted  stuff  goods,  shawls,  and  other  manu- 
factures of  silk  and  worsted,  ten  per  centum  ad  valorem ; on  worsted 
yarn,  twenty  per  centum  ad  valorem ; on  woollen  yarn,  four  cents  per 
pound,  and  fifty  per  centum  ad  valorem ; on  mits,  gloves,  bindings, 
blankets,  hosiery,  and  carpets  and  carpeting,  twenty-five  per  centum, 
except  Brussels,  Wilton,  and  treble  ingrained  carpeting,  which  shall  he 
at  sixty-three  cents  the  square  yard;  all  other  ingrained  and  Venetian 
carpeting  at  thirty-five  cents  the  square  yard ; and  except  blankets,  the 
value  whereof,  at  the  place  from  whence  exported,  shall  not  exceed 
seventy-five  cents,  each,  the  duty  to  be  levied  upon  which,  shall  he  five 
per  centum  ad  valorem ; on  flannels,  bookings  and  baizes,  sixteen  cents 


6 


the  square  yard ; on  coach  laces  thirty-five  per  centum ; and  upon  merino 
shawls  made  of  wool,  all  other  manufactures  of  wool,  or  of  which  wool  is 
a component  part,  and  on  ready  made  clothing,  fifty  per  centum  ad 
valorem. 

Third.  On  all  manufactures  of  cotton,  or  of  which  cotton  is  a compo- 
nent part,  twenty-five  per  centum  ad  valorem,  excepting  cotton  twist, 
yarn  and  thread,  which  shall  remain  at  the  rate  of  duty  fixed  by  the  act 
to  amend  the  several  acts  imposing  duties  on  imports,  of  twenty-second 
May,  one  thousand  eight  hundred  and  twenty-four : And  provided , That 
all  manufactures  of  cotton,  or  of  which  cotton  shall  he  a component  part, 
not  dyed,  colored,  printed,  or  stained,  not  exceeding  in  value  thirty  cents 
the  square  yard,  shall  be  valued  at  thirty  cents  the  square  yard,  and,  if 
dyed,  colored,  printed,  or  stained,  in  whole  or  in  part,  not  exceeding  in 
value  thirty-five  cents  the  square  yard,  shall  be  valued  at  thirty-five 
cents  per  square  yard  ; and  on  nankeens  imported  direct  from  China, 
twenty  per  centum  ad  valorem. 

Fourth.  On  all  stamped,  printed,  or  painted  floor  cloths,  forty-three 
cents  a square  yard ; on  oil  cloths  of  all  kinds,  other  than  that  usually 
denominated  patent  floor  cloth,  twelve  and  a half  cents  the  square  yard ; 
and  on  floor  matting,  usually  made  of  flags  or  other  materials,  five  per 
centum  ad  valorem. 

Fifth.  On  iron,  in  bars  or  bolts,  not  manufactured  in  whole  or  in  part 
by  rolling,  ninety  cents  per  one  hundred  and  twelve  pounds. 

Sixth.  On  bar  and  bolt  iron,  made  wholly  or  in  part  by  rolling,  thirty 
dollars  per  ton  : Provided , That  all  iron  in  slabs,  blooms,  loops  or  other 
form  less  finished  than  iron  in  bars  or  bolts,  and  more  advanced  than  pig 
iron,  except  casting,  shall  be  rated  as  iron  in  bars  or  bolts,  and  pay  duty 
accordingly. 

Seventh.  On  iron  in  pigs,  fifty  cents  per  one  hundred  and  twelve 
pounds ; on  vessels  of  cast  iron,  not  otherwise  specified,  one  and  a half 
cents  per  pound ; on  all  other  castings  of  iron,  not  otherwise  specified, 
one  cent  per  pound. 

Eighth.  On  iron  or  steel  wire,  not  exceeding  number  fourteen,  five 
cents  per  pound ; exceeding  number  fourteen,  nine  cents  per  pound  ; on 
silver  or  plated  wire,  five  per  centum  ad  valorem ; on  cap  or  bonnet 
wire  covered  with  silk,  cotton,  flaxen  yarn  or  thread,  manufactured 
abroad,  twelve  cents  per  pound. 

Ninth.  On  round  iron  or  brazier’s  rods  of  three  sixteenths  to  eight 
sixteenths  of  an  inch  diameter,  inclusive,  and  on  iron  in  nail  or  spike 
rods,  or  nail  plates,  slit,  rolled,  or  hammered,  and  on  iron  in  sheets,  and 
hoop  iron,  and  on  iron  slit,  rolled  or  hammered  for  band  iron,  scroll  iron, 
or  casement  rods,  three  cents  per  pound ; on  iron  spikes,  four  cents  per 
pound ; on  iron  nails,  cut  or  wrought,  five  cents  per  pound ; on  tacks, 
brads,  and  sprigs,  not  exceeding  sixteen  ounces  to  the  thousand,  five 
cents  per  thousand , exceeding  sixteen  ounces  to  the  thousand,  five  cents 
per  pound ; on  square  wire  used  for  the  manufacture  of  stretchers  for 
umbrellas  and  cut  in  pieces  not  exceeding  the  length  used  therefor, 
twelve  per  centum  ad  valorem ; on  anvils  and  anchors,  and  all  parts 
thereof,  manufactured  in  whole  or  in  part,  two  cents  per  pound ; on  iron 
cables  or  chains,  or  parts  thereof,  manufactured  in  whole  or  in  part,  three 
cents  per  pound,  and  no  drawback  shall  be  allowed  on  the  exportation 
of  iron  cables  or  parts  thereof;  on  mill  cranks  and  mill  irons  of  wrought 
iron,  four  cents  per  pound ; on  mill  saws  one  dollar  each ; on  black- 
smith’s hammers  and  sledges,  two  and  a half  cents  per  pound ; on  mus- 


7 


kets,  one  dollar  and  fifty  cents  per  stand  ; on  rifles,  two  dollars  and  fifty 
cents  each  ; on  all  other  fire  arms,  thirty  per  centum  ad  valorem. 

Tenth . On  axes,  adzes,  hatchets,  drawing  knives,  cutting  knives, 
sickles  or  reaping  hooks,  scythes,  spades,  shovels,  squares'  of  iron  or 
steel,  plated,  brass  and  polished  steel  saddlery,  coach  harness  and  furni- 
ture of  all  descriptions,  steelyards  and  scalebeams,  socket  chisels,  vices 
and  screws  of  iron,  called  wood  screws,  thirty  per  centum  ad  valorem ; 
on  common  tinned  and  japanned  saddlery  of  all  descriptions,  [ten]  per 
centum  ad  valorem  : Provided , That  said  articles  shall  not  be  imported 
at  a less  rate  of  duty  than  would  have  been  chargeable  on  the  material 
constituting  their  chief  value,  if  imported  in  an  unmanufactured  state. 

Eleventh . On  steel,  one  dollar  and  fifty  cents  per  one  hundred  and 
twelve  pounds. 

Twelfth.  On  japanned  wares  of  all  kinds,  on  plated  wares  of  all 
kinds,  and  on  all  manufactures,  not  otherwise  specified,  made  of  brass, 
iron,  steel,  pewter,  or  tin,  or  of  which  either  of  these  metals  is  a compo- 
nent material,  a duty  of  twenty-five  per  centum  ad  valorem ; Provided , 
That  all  articles  manufactured  in  whole  of  sheet,  rod,  hoop,  bolt,  or  bar 
iron,  or  iron  wire,  or  of  which  sheet,  rod,  hoop,  bolt,  or  bar  iron,  or  iron 
wire,  shall  constitute  the  greatest  weight,  and  which  are  not  otherwise 
specified,  shall  pay  the  same  duty  per  pound  that  is  charged  by  this  act 
on  sheet,  rod,  hoop,  bolt,  or  bar  iron,  or  on  other  wire,  of  the  same  num- 
ber, respectively : Provided , a/so,  That  the  said  last  mentioned  rates 
shall  not  be  less  than  said  duty  of  twenty-five  per  centum  ad  valorem. 

Thirteenth.  That  all  scrap  and  old  iron  shall  pay  a duty  of  twelve 
dollars  and  fifty  cents  per  ton ; that  nothing  shall  be  deemed  old  iron 
that  has  not  been  in  actual  use,  and  only  fit  to  be  re-manufactured  ; and 
all  pieces  of  iron,  except  old,  of  more  than  six.  inches  in  length,  or  of 
sufficient  length  to  be  made  into  spikes  and  bolts,  shall  be  rated  as  bar, 
bolt,  rod,  or  hoop  iron,  as  the  case  may  be,  and  pay  duty  accordingly  5 all 
manufactures  of  iron  partly  finished,  shall  pay  the  same  rates  of  duty 
as  if  entirely  finished ; all  vessels  of  cast  iron,  and  all  castings  of  iron, 
with  handles,  rings,  hoops,  or  other  addition  of  -wrought  iron,  shall  pay 
the  same  rates  of  duty  as  if  made  entirely  of  cast  iron. 

Fourteenth.  On  unmanufactured  hemp,  forty  dollars  per  ton ; sail  duck, 
fifteen  per  centum  ad  valorem,  and  on  cotton  bagging,  three  and  a half 
cents  a square  yard,  without  regard  to  the  weight  or  the  width  of  the 
article.  On  felts  or  hat  bodies  made  wholly,  or  in  part,  of  wool,  eighteen 
cents  each. 

Fifteenth.  On  all  manufactures  of  silk,  or  of  which  silk  shall  be  a 
component  part,  coming  from  beyond  the  Cape  of  Good  Hope,  ten  per 
centum  ad  valorem,  and  on  all  other  manufactures  of  silk,  or  of  which 
silk  is  a component  part,  five  per  centum  ad  valorem,  excepting  sewing 
silk,  which  shall  be  forty  per  centum  ad  valorem. 

Sixteenth.  On  brown  sugar  and  syrup  of  sugar  cane,  in  casks,  two 
and  a half  cents  per  pound;  and  on  white  clayed  sugar,  three  and  one- 
third  cents  per  pound. 

Seventeenth.  On  salt,  ten  cents  per  fifty-six  pounds. 

Eighteenth.  On  old  and  scrap  lead,  two  cents  per  pound. 

Nineteenth.  On  teas  of  all  kinds,  imported  from  places  this  side  the 
Cape  of  Good  Hope,  or  in  vessels  other  than  those  of  the  United  States, 
ten  cents  per  pound. 

Twentieth . On  slates  of  all  kinds,  twenty-five  per  centum  ad  valo- 
rem. 


8 


Twenty-first.  On  window  glass  not  above  eight  by  ten  inches  in  size, 
three  dollars  per  hundred  square  feet;  not  above  ten  by  twelve  inches, 
three  dollars  and  fifty  cents  per  hundred  square  feet ; and  if  above  ten 
by  twelve  inches,  four  dollars  per  hundred  square  feet : Provided , That 
all  window  glass  imported  in  plates,  uncut,  shall  be  charged  with  the 
highest  rates  of  duty  hereby  imposed.  On  all  apothecaries5  vials  and 
bottles,  exceeding  the  capacity  of  six  and  not  exceeding  the  capacity  of 
sixteen  ounces  each,  two  dollars  and  twenty-five  cents  the  gross ; all 
perfumery  and  fancy  vials  and  bottles,  not  exceeding  the  capacity  of 
four  ounces  each,  two  dollars  and  twenty-five  cents  the  gross ; and 
those  exceeding  four  ounces,  and  not  exceeding  sixteen  ounces  each, 
three  dollars  and  twenty-five  cents  the  gross  ; on  all  wares  of  cut  glass 
not  specified,  three  cents  per  pound,  and  thirty  per  centum  ad  valorem ; 
on  black  glass  bottles  not  exceeding  one  quart,  twro  dollars  per  .gross ; on 
black  glass  bottles  exceeding  one  quart,  two  dollars  and  fifty  cents  per 
gross  ; on  demijohns,  twrenty-five  cents  each;  and  on  all  other  articles 
of  glass,  not  specified, g two  cents  per  pound,  and  twenty  per  centum;  on 
paper  hangings,  forty  per  centum ; on  all  Leghorn  hats  or  bonnets,  and 
all  hats  or  bonnets  of  straw,  chip,  or  grass,  and  all  flats,  braids,  or  plaits 
for  making  hats  or  bonnets,  thirty  per  centum  ; on  the  following  articles 
twelve  and  a half  per  centum  ad  valorem,  namely,  whalebone,  the  pro- 
duct of  foreign  fishing,  raw  silk,  and  dressed  furs  ; and  on  the  following 
articles,  tw^enty-five  per  centum  ad  valorem,  namely,  boards,  planks, 
walking  canes  and  sticks,  frames  or  sticks  for  umbrellas  and  parasols, 
and  all  manufactures  of  wood  not  otherwise  specified  ; copper  vessels, 
and  all  manufactures  of  copper,  not  otherwise  specified  ; all  manufac- 
tures of  hemp  or  flax,  except  yarn  and  cordage,  tarred  and  untarred, 
ticklenburgs,  osnaburgs,  and  burlaps,  not  otherwise  specified ; fans,  ar- 
tificial flowers,  ornamented  feathers,  ornaments  for  head  dresses,  caps 
for5 women,  and  millinery  of  all  kinds;  comfits  and  sweetmeats  of  all 
kinds,  preserved  in  sugar  or  brandy  ; umbrellas  and  parasols,  of  what- 
ever materials  made ; parchment  and  vellum,  w afers,  and  black  lead 
pencils,  and  brushes  of  all  kinds.  And  the  following  articles  thirty  per 
centum  ad  valorem,  namely : cabinet  wares,  hats  and  caps,  of  fur,  lea- 
ther, or  wool ; leather ; whips,  bridles,  saddles,  and  all  manufactures  of 
leather,  not  otherwise  specified  ; carriages  and  parts  of  carriages,  and 
blank  books  ; on  boots  and  bootees,  one  dollar  and  fifty  cents  per  pair; 
shoes  of  leather ; other  shoes  and  slippers  of  prunella,  stuff,  or  nankin : 
also,  porcelain,  china,  stone  and  earthen  ware  ; musical  instruments  ; 
and  manufactures  of  marble,  shall  pay  the  present  rates  of  duties. 

Twenty-second.  On  olive  oil,  in  casks,  twenty  cents  a gallon. 

Twenty-third.  On  the  wines  of  France,  namely  : red  wines,  in  casks, 
six  cents  a gallon;  white  wines,  in  casks,  ten  cents  a gallon;  and  French 
wines,  of  all  sorts,  in  bottles,  tw  enty-two  cents  a gallon,  until  the  third 
day  of  March,  eighteen  hundred  and  thirty-four ; and  from  and  after 
that  day,  one-half  of  those  rates  respectively,  and  on  all  wines  other 
than  those  of  France,  one-half  of  their  present  rates  of  duty,  respec- 
tively, from  and  after  the  day  last  aforesaid.  Provided , That  no  higher 
duty  shall  be  charged  under  this  act  or  any  existing  law-,  on  the  red  wines 
of  Austria,  than  are  now,  or  may  be  by  this  act,  levied  upon  the  red 
wines  of  Spain,  when  the  said  wines  are  imported  in  casks. 

Twenty- fourth.  On  the  following  articles  an  ad  valorem  duty  of  fif- 
teen per  centum,  namely  : barley,  grass,  or  straw  baskets,  composition, 
w ax  or  amber  beads,  and  other  beads  not  otherwise  enumerated,  lamp 


9 


black,  indigo,  bleached  and  unbleached  linens,  shell  or  paper  boxes, 
hair  bracelets,  hair  not  made  up  for  head  dresses,  bricks,  paving  tiles, 
brooms  of  hair  or  palm  leaf,  cashmere  or  Thibet,  down  of  all  kinds,  fea- 
thers  for  beds. 

Twenty-fifth.  All  articles  not  herein  specified,  either  as  free  or  as  lia- 
ble to  a different  duty,  and  which,  by  the  existing  laws,  pay  an  ad  valo- 
rem duty  higher  than  fifteen  per  centum,  to  pay  an  ad  valorem  duty  of 
fifteen  per  centum  from  and  after  the  said  third  day  of  March,  one  thou- 
sand eight  hundred  and  thirty-three. 

Sect.  3.  And  be  it  further  enacted , That,  in  addition  to  the  articles 
exempted  from  duty  by  the  existing  laws,  the  following  articles,  impor- 
ted from  and  after  the  third  day  of  March,  one  thousand  eight  hundred 
and  thirty-three,  shall  be  exempted  from  duty ; that  is  to  say  : teas  of  all 
kinds,  imported  from  China  or  other  places  east  of  the  Cape  of  Good 
Hope,  and  in  vessels  of  the  United  States  ; coffee,  cocoa,  almonds,  cur- 
rants, prunes,  figs,  raisins  in  jars  and  boxes,  all  other  raisins,  black  pep- 
per, ginger,  mace,  nutmegs,  cinnamon,  cassia,  cloves,  pimento,  camphor, 
crude  saltpetre,  flax  unmanufactured,  quick-silver,  opium,  quills  unpre-* 
pared,  tin  in  plates  and  sheets,  unmanufactured  marble,  argal,  gum  ara- 
bic,  gum  Senegal,  epaulettes  of  gold  and  silver,  sac  dye,  madder,  madder 
root,  nuts  and  berries  used  in  dying,  sumac,  saffron,  turmeric,  woad  or 
pastel,  aloes,  ambergris,  Burgundy  pitch,  bark  Peruvian,  cochineal,  ca- 
pers, camomile  flowers,  coriander  seed,  cantharides,  castanas,  catsup, 
chalk,  coculus  indicus,  coral,  dates,  filberts,  filtering  stones,  frankin- 
cense, grapes,  gamboge,  hemlock,  henbane,  horn  plates  for  lanterns, 
ox-horns,  other  horns  and  tips,  India  rubber,  ipecacuanha,  ivory  unman- 
ufactured, juniper  berries,  musk,  nuts  of  all  kinds,  olives,  oil  of  juniper, 
paintings  and  drawings,  rattans,  reeds  unmanufactured,  rhubarb,  rotten 
stone,  tamarinds,  tortoise  shell,  tin  foil,  shellac,  sponges,  sago,  lemons, 
limes,  pine  apples,  cocoa  nuts  and  shells,  iris  or  orris  root,  arrow  root, 
bole  ammoniac,  Colombo  root,  annotta,  anise-seed,  oil  of  anise-seed,  oil 
of  cloves,  cummin  seed,  sarsaparilla,  balsam  tolu,  assafoetida,  ava  root, 
alcornoque,  canella  alba,  cascarilla,  harlsem  oil,  hartshorn,  manna,  senna, 
tapioca,  vanilla  beans,  oil  of  almonds,  anux  vomica,  amber,  platina, 
busts  of  marble,  metal  or  plaster,  casts  of  bronze  or  plaster,  strings  of 
musical  instruments,  flints,  kelp,  kermes,  pins,  needles,  mother  of  pearl, 
hair  unmanufactured,  hair  pencils,  Brazil  paste,  tartar  crude,  vegetables, 
such  as  are  used  principally  for  dyeing  and  in  composing  dyes,  weld,  and 
all  articles  used  principally  for  dyeing,  coming  under  the  duty  of  twelve 
and  a half  per  centum,  except  bichromate  of  potash,  prussiate  of  potash, 
chromate  of  potash,  and  nitrate  of  lead,  aquafortis,  and  tartaric  acids ; 
all  other  dying  drugs,  and  materials  for  composing  dyes,  all  other  medi- 
cinal drugs,  and  all  articles  not  enumerated  in  this  act  nor  the  existing 
laws,  and  which  are  now  liable  to  an  ad  valorem  duty  of  fifteen  per  cen- 
tum, except  the  tartar  emetic  and  Rochelle  salts,  sulphate  of  quinine, 
calomel  and  corrosive  sublimate,  sulphate  of  magnesia,  glauber  salts, 
«.  and  chloride  of  lime  : Provided , That  nothing  in  this  act  contained  shall 
be  so  construed  as  to  reduce  the  duties  upon  alum,  copperas,  manganese, 
muriatic  or  sulphuric  acids,  refined  saltpetre,  blue  vitrol,  carbonate  of 
soda,  red  lead,  white  lead  or  litharge,  sugar  of  lead,  or  combs. 

Sect*.  4.  And  be  it  farther  enacted, , That,  from  and  after  the  third  day 
of  March,  aforesaid,  so  much  of  any  act  of  Congress  as  requires  the  ad- 
dition of  ten  or  twenty  per  centum  to  the  cost  or  value  of  any  goods. 


10 


wares,  or  merchandise,  in  estimating  the  duty  thereon,  or  as  imposes  any 
duty  on  such  addition,  shall  be  repealed. 

Sect.  5.  And  be  it  further  enacted , That,  from  and  after  the  third  day 
of  March,  aforesaid,  where  the  amount  of  duty  on  merchandise,  except 
wool,  manufactures  of  wool,  or  of  which  wool  is  a component  part,  im- 
ported into  the  United  States,  in  any  ship  or  vessel,  on  account  of  one 
person  only,  or  of  several  persons  jointly  interested,  shall  not  exceed 
two  hundred  dollars,  the  same  shall  be  paid  in  cash,  without  discount ; 

* and  if  it  shall  exceed  that  sum,  shall,  at  the  option  of  the  importer  or 
importers,  be  paid  or  secured  to  be  paid,  in  the  manner  now  required  by 
law,  one-half  in  three,  and  one-half  in  six  calendar  months  ; and  that, 
from  and  after  the  said  third  day  of  March,  so  much  of  the  sixty-second 
section  of  the  act  entitled  u An  act  to  regulate  the  collection  of  duties  on 
imports  and  tonnage,^  approved  the  second  day  of  March,  one  thousand 
seven  hundred  and  ninety-nine,  as  authorises  the  deposites  of  teas  under 
the  bond  of  the  importer  or  importers,  shall  be  repealed ; and  that  so 
much  of  any  existing  law  as  requires  teas,  when  imported  in  vessels  of 
the  United  States  from  places  beyond  the  Cape  of  Good  Hope,  to  be 
weighed,  marked,  and  certified,  shall  be,  and  the  same  is  hereby  re- 
pealed. 

Sect.  6.  And  be  it  further  enacted , That,  from  and  after  the  third  day 
of  March,  aforesaid,  the  duties  on  all  wool,  manufactures  of  wool,  or  of 
which  wool  is  a component  part,  shall  be  paid  in  cash,  without  discount, 
or,  at  the  option  of  the  importer  be  placed  in  the  public  stores,  under 
bond,  at  his  risk,  subject  to  the  payment  of  the  customary  storage  and 
charges,  and  to  the  payment  of  interest  at  the  rate  of  six  per  centum  per 
annum  while  so  stored  : Provided , That  the  duty  on  the  articles  so  stored 
shall  be  paid  one-half  in  three,  and  one-half  in  six  months  from  the  date 
of  importation : Provided , also , That  if  any  instalment  of  duties  be  not 
paid  when  the  same  shall  have  become  due,  so  much  of  the  said  mer- 
chandise as  maybe  necessary  to  discharge  such  instalment  shall  be  sold 
at  public  auction,  and  retaining  the  sum  necessary  for  the  payment  of 
such  instalment  of  the  duties,  together  with  the  expenses  of  safe  keep- 
ing and  sale  of  such  goods,  the  overplus,  if  any,  shall  be  returned  by 
the  collector  to  the  importer  or  owner,  or  to  his  agent  or  lawful  repre- 
sentative : And  provided,  also , That  the  importer,  owner,  or  consignee  of 
such  goods,  may,  at  any  time  after  the  deposite  shall  have  been  made, 
withdraw  the  whole  or  any  part  thereof,  on  paying  the  duties  on  what 
may  be  withdrawn,  and  the  customary  storage  and  charges,  and  of  in- 
terest. 

Sect.  7.  And  be  it  further  enacted , That,  in  all  cases  where  the  duty 
which  now  is,  or  hereafter  may  be  imposed  on  any  goods,  wares,  or  mer- 
chandise imported  into  the  United  States,  shall,  by  law,  be  regulated  by, 
or  be  directed  to  be  estimated  or  levied  upon,  the  value  of  the  square 
yard,  or  of  any  other  quantity  or  parcel  thereof;  and  in  all  cases  where 
there  is,  or  shall  be  imposed,  any  ad  valorem  rate  of  duty  on  any  goods, 
wares,  or  merchandise  imported  into  the  United  States,  it  shall  be  the 
duty  of  the  collector  w ithin  whose  district  the  same  shall  be  imported  or 
entered,  to  cause  the  actual  value  thereof,  at  the  time  purchased,  and 
place  from  which  the  same  shall  have  been  imported  into  the  United 
States,  to  be  appraised,  estimated  and  ascertained,  and  the  number  of 
such  yards,  parcels,  or  quantities,  and  such  actual  value  of  every  of 
them,  as  the  case  may  require ; and  it  shall,  in  every  such  case,  be  the 
duty  of  the  appraisers  of  the  United  States,  and  every  of  them,  and  of 


11 


every  other  person  who  shall  act  as  such  appraiser,  by  all  the  reasona- 
ble ways  or  means  in  his  or  their  power  to  ascertain.,  estimate  and  ap- 
praise the  true  and  actual  value,  any  invoice  or  affidavit  thereto  to  the 
contrary  notwithstanding,  of  the  said  goods,  wares  and  merchandise,  at 
the  time  purchased,  and  place  from  whence  the  same  shall  have  been 
imported  into  the  United  States,  and  the  number  of  such  yards,  parcels, 
or  quantities,  and  every  of  them  as  the  case  may  require  ; and  all  such 
goods,  wares,  and  merchandise,  being  manufactures  of  wool,  or  where- 
of wool  shall  be  a component  part,  which  shall  be  imported  into  the  Uni- 
ted States  in  an  unfinished  condition,  shall,  in  every  such  appraisal,  be 
taken,  deemed,  and  estimated  by  the  said  appraisers,  and  every  of  them, 
and  every  person  who  shall  act  as  such  appraiser,  to  have  been,  at  the 
time  purchased,  and  place  from  whence  the  same  were  imported  into  the 
United  States,  of  as  great  actual  value  as  if  the  same  had  been  entirely 
finished  : Provided ',  That,  in  all  cases  where  any  goods,  wares,  or  mer- 
chandise, subject  to  ad  valorem  duty,  or  whereon  the  duty  is  or  shall  be 
by  law  regulated  by,  or  be  directed  to  be  estimated  or  levied  upon,  the 
value  of  the  square  yard,  or  any  other  quantity  or  parcel  thereof,  shall 
have  been  imported  into  the  United  States  from  a country  other  than  that 
in  which  the  same  were  manufactured  or  produced,  the  appraisers  shall 
value  the  same  at  the  current  value  thereof  at  the  time  of  purchase,  be- 
fore such  last  exportation  to  the  United  States,  in  the  country  where  the 
same  may  have  been  originally  manufactured  or  produced. 

Sect.  8.  And  be  it  further  enacted , That  it  shall  be  lawful  for  the  ap- 
praisers to  call  before  them,  and  examine  open  oath,  any  owner,  impor- 
ter, consignee,  or  other  person,  touching  any  matter  or  thing  which  they 
may  deem  material  in  ascertaining  the  true  value  of  any  merchandise 
imported,  and  to  require  the  production,  on  oath,  to  the  collector,  or  to 
any  permanent  appraiser,  of  any  letters,  accounts,  or  invoices,  in  his 
possession  relating  to  the  same  ; for  which  purpose,  they  are  hereby  au- 
thorised to  administer  oaths.  And  if  any  person  so  called  shall  fail  to 
attend,  or  shall  decline  to  answer,  or  to  produce  such  papers  when  so  re- 
quired, he  shall  forfeit  and  pay  to  the  United  States  fifty  dollars ; and 
if  such  person  be  the  owner,  importer,  or  consignee,  the  appraisement 
which  the  said  appraiser  may  make  of  the  goods,  wares,  or  merchandise, 
shall  be  final  and  conclusive,  any  act  of  Congress  to  the  contrary  not- 
withstanding. And  any  person  who  shall  swear  falsely  on  such  exami- 
nation, shall  be  deemed  guilty  of  perjury ; and  if  he  be  the  owner,  im- 
porter, or  consignee,  the  merchandise  shall  be  forfeited. 

Sect.  9.  And  be  it  further  enacted , That  it  shall  be  the  duty  of  the 
Secretary  of  the  Treasury,  under  the  direction  of  the  President  of  the 
United  States,  from  time  to  time,  to  establish  such  rules  and  regulations, 
not  inconsistent  with  the  laws  of  the  United  States,  as  the  President  of 
the  United  States  shall  think  proper,  to  secure  a just,  faithful,  and  im- 
partial appraisal  of  all  goods,  wares,  and  merchandise,  as  aforesaid,  im- 
ported into  the  United  States,  and  just  and  proper  entries  of  such  actual 
value  thereof,  and  of  the  square  yards,  parcels,  or  other  quantities  there- 
of, as  the  case  may  require,  and  of  such  actual  value  of  every  of  them, 
and  it  shall  be  the  duty  of  the  Secretary  of  the  Treasury  to  report  all 
such  rules  and  regulations,  w ith  the  reasons  therefor,  to  the  next  session 
of  Congress. 

Sect.  10.  And  be  it  further  enacted ■,  That  an  addition  of  ten  per  cen- 
tum shall  be  made  to  the  several  rates  of  duties  by  this  act  imposed,  in 
respect  to  all  goods,  wares  and  merchandise,  on  the  importation  of 


12 


which,  in  American  or  foreign  vessels,  a specific  discrimination  has  not 
already  been  made,  which,  from  and  after  the  third  day  of  March,  afore- 
said, shall  be  imported  in  ships  or  vessels  not  of  the  United  States  : Pro- 
vided, That  this  additional  duty  shall  not  apply  to  goods,  wares,  and 
merchandise  which  shall  be  imported  after  said  day  in  ships  or  vessels 
not  of  the  United  States,  entitled  by  treaty,  or  by  an  act  or  acts  of  Con- 
gress, to  be  entered  in  the  ports  of  the  United  States  on  the  payment  of 
the  same  duties  as  shall  then  be  paid  on  goods,  wares,  and  merchandise, 
imported  in  ships  or  vessels  of  United  States. 

Sect.  11.  And,  be  it  further  enacted,  That  there  shall  be  allowed  a 
drawback  of  the  duties  by  this  act  imposed,  on  goods,  wares,  and  mer- 
chandise, which  shall  be  imported  from  and  after  the  said  third  day  of 
March,  upon  the  exportation  thereof,  within  the  time  and  in  the  manner 
prescribed  in  the  existing  law  s at  the  time  : Provided,  No  drawback  shall 
be  allowed  on  a less  quantity  of  cordage  than  five  tons. 

Sect.  12.  And  be  it  further  enacted , That  the  existing  laws  at  the 
time  shall  extend  to,  and  be  in  force  for,  the  collection  of  the  duties  im- 
posed by  this  act,  on  goods,  w^ares,  and  merchandise,  which  shall  be  im- 
ported into  the  United  States  from  and  after  the  said  third  day  of  March  ; 
and  for  the  recovery,  collection,  distribution,  and  remission,  of  all  fines, 
penalties,  and  forfeitures,  and  for  the  allowance  of  drawbacks  by  this 
act  authorised,  as  fully  and  effectually  as  if  every  regulation,  restriction, 
penalty,  forfeiture,  provision,  clause,  matter,  and  thing  in  the  then  exist- 
ing law^s  contained,  had  been  inserted  in,  and  re-enacted  by  this  act ; 
and  that  so  much  of  any  a^  which  is  contrary  to  this  act,  shall  be,  and 
the  same  is,  hereby  repealed. 

Sect.  13.  And  be  it  further  enacted,  That  whenever  goods  composed 
wholly  or  in  part,  of  vr ool  or  cotton,  of  similar  kind,  but  different  quali- 
ty, are  found  in  the  same  packages  charged  at  an  average  price,  it  shall 
be  the  duty  of  the  appraisers  to  adopt  the  value  of  the  best  article  con- 
tained in  such  package,  and  so  charged  as  the  average  value  of  the 
wrhole  : and  that  so  much  of  the  act  entitled  “ An  act  for  the  more  effec- 
tual collection  of  the  impost  duties,”  approved  the  twenty-eighth  May, 
one  thou s ami  eight  hundred  and  thirty,  as  requires  the  appraisers  to 
adopt  the  value  of  the  best  articles  contained  in  a package  as  the  ave- 
rage value  of  the  whole,  be  and  the  same  is,  hereby  repealed. 

Sect.  14.  A?id  be  it  further  enacted,  That  whenever,  upon  the  open- 
ing and  examination  of  any  package  or  packages  of  imported  goods ; 
composed  wholly,  or  in  part,  of  wmol  or  cotton,  in  the  manner  provided 
by  the  fourth  section  of  the  act  for  the  more  effectual  collection  of  the 
impost  duties,  approved  on  the  twenty-eighth  day  of  May,  one  thousand 
eight  hundred  and  thirty,  the  said  goods  shall  be  found  not  to  correspond 
wTith  the  entry  thereof  at  the  custom  house  ; and  if  any  package  shall 
be  found  to  contain  any  article  not  entered,  such  article  shall  be  forfeited  ; 
or,  if  the  package  be  made  up  with  intent  to  evade  or  defraud  the  reve- 
nue, the  package  shall  be  forfeited  ; and  so  much  of  the  said  section  as 
prescribes  a forfeiture  of  goods  found  not  to  correspond  with  the  invoice 
thereof,  be,  and  the  same  is,  hereby  repealed. 

Sect.  15.  And  be  it  further  enacted,  That  from  and  after  the  said 
third  day  of  March,  one  thousand  eight  hundred  and  thirty-three,  the  ad 
valorem  rates  of  duty  on  goods,  wares,  and  merchandise,  shall  be  esti- 
mated in  the  manner  following : to  the  actual  cost,  if  the  same  shall 
have  been  actually  purchased,  or  the  actual  value,  if  the  same  shall  have 
been  procured  otherwise  than  by  purchase,  at  the  time  and  place  wThen 


13 


and  where  purchased,  or  otherwise  procured,  or  to  the  appraised  value, 
if  appraised,  shall  be  added  all  charges,  except  insurance. 

Sect.  16.  And  be  it  further  enacted , That  from  and  after  the  said 
third  day  of  March,  one  thousand  eight  hundred  and  thirty-three,  in  cal- 
culating the  rates  of  duties,  the  pound  sterling  shall  be  considered  and 
taken  as  of  the  value  of  four  dollars  and  eighty  cents. 

Sect.  17.  And  be  it  further  enacted , That  syrup  imported  in  casks, 
and  all  syrup  for  making  sugar,  shall  be  rated  by  weight,  and  pay  the 
same  duty  as  the  sugar  of  which  it  is  composed  would  pay  in  its  natural 
state,  and  that  loaf  or  lump  sugar,  when  imported  in  a pulverised,  liquid, 
or  other  form,  shall  pay  the  same  duty  as  is  imposed  by  law  on  loaf  or 
lump  sugar;  and  all  fossil  and  crude  mineral  salt  shall  pay  fifteen  per 
centum  ad  valorem. 

Sect.  18.  And  be  it  further  enacted , That  the  several  articles  enu- 
merated in  this  bill,  whether  imported  before  or  after  the  passage  there- 
of, may  be  put  in  the  custom-house  stores,  under  the  bond  of  the  impor- 
ter or  owner,  and  such  of  said  articles  as  shall  remain  under  the  con- 
trol of  the  proper  officer  of  the  customs  on  the  third  day  of  March, 
eighteen  hundred  and  thirty-three,  shall  be  subject  to  no  other  duty, 
than  if  the  same  were  imported  respectively  after  that  day.  And  if  the 
duties  or  any  part  thereof,  on  the  articles  deposited  as  aforesaid,  shall 
have  been  paid  previous  to  the  said  third  day  of  March,  the  amount  so 
paid  shall  be  refunded  to  the  person  importing  and  depositing  the  said 
articles  : Provided , That  this  section  shall  apply  to  merchandise  in  origi- 
nal packages  which  may  be  entered,  and  taken  into  the  possession  of  the 
importer  or  owner,  upon  condition  that  the  said  merchandise  be  placed 
under  the  custody  of  the  proper  officers  of  the  customs,  and  that  the  same 
shall  remain  under  his  control,  on  the  third  day  of  March  next  : And 
provided,  further,  That  the  Secretary  of  the  Treasury  be  authorised  to 
prescribe  such  rules  and  regulations  as  may  be  necessary  to  carry  this 
section  into  effect. 

[ Approv ed,  July  14,  1 832 . ] 


TAKSFF  LAW  OF  1833. 

GENERALLY  KNOWN  AS  MR.  CLAY?S  COMPROMISE  ACT. 

AN  ACT, 

TO  MODIFY  THE  ACT  OF  FOURTEENTH  OF  JULY,  ONE  THOUSAND  EIGHT 
HUNDRED  AND  THIRTY-TWO,  AND  ALL  OTHER  ACTS  IMPOSING  DUTIES  ON 
IMPORTS. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That,  from  and  after 
the  thirty-first  day  of  December,  one  thousand  eight  hundred  and  thirty- 
three,  in  all  cases  where  duties  are  imposed  on  foreign  imports  by  the  act 
of  the  fourteenth  day  of  July,  one  thousand  eight  hundred  and  thirty-two, 
entitled  u An  act  to  alter  and  amend  the  several  acts  imposing  duties  on 
imports,”  or  by  any  other  act,  shall  exceed  twenty  per  centum  on  the 
value  thereof,  one  tenth  part  of  such  excess  shall  be  deducted  ; from  and 


14 


after  the  thirty-first  day  of  December,  one  thousand  eight  hundred  and 
thirty-five,  another  tenth  part  thereof  shall  be  deducted  ; from  and  after 
the  thirty-first  day  of  December,  one  thousand  eight  hundred  and  thirty- 
seven  another  tenth  part  shall  be  deducted  ; from  and  after  the  thirty- 
first  day  of  December,  one  thousand  eight  hundred  and  thirty -nine, 
another  tenth  part  shall  be  deducted ; from  and  after  the  thirty-first  day 
of  December,  one  thousand  eight  hundred  and  forty-one,  one  half  of  the 
residue  of  such  excess  shall  be  deducted ; and  from  and  alter  the  thirtieth 
day  of  June,  one  thousand  eight  hundred  and  forty -two,  the  other  half 
thereof  shall  be  deducted. 

Sect.  2.  And  belt  further  enacted , That  so  much  of  the  second  section 
ofthe  act  of  the  fourteenth  of  July,  aforesaid,  as  fixes  the  rate  of  duty  on 
all  milled  and  fulled  cloth,  known  by  the  name  of  plains,  kerseys,  or 
kendal  cottons,  of  which  wool  is  the  only  material,  the  value  whereof 
does  not  exceed  thirty-five  cents  a square  yard,  at  five  per  centum  ad 
valorem,  shall  be  and  the  same  is,  hereby  repealed.  And  the  said  arti- 
cles shall  be  subject  to  the  same  duty  of  fifty  per  centum,  as  is  provided 
by  the  said  second  section  for  other  manufactures  of  wool ; wrhich  duty 
shall  be  liable  to  the  same  deductions  as  are  prescribed  by  the  first  sec- 
tion of  this  act. 

Sect.  3.  And  be  it  further  enacted , That,  until  the  thirtieth  day  of 
June,  one  thousand  eight  hundred  and  forty-two,  the  duties  imposed  by 
existing  laws,  as  modified  by  this  act,  shall  remain  and  continue  to  be 
collected.  And  from  and  after  the  day  last  aforesaid,  all  duties  upon 
imports  shall  be  collected  in  ready  money  ; and  all  credits  now  allowed 
by  law,  in  the  payment  of  duties  shall  be,  and  hereby  are,  abolished  ; 
and  such  duties  shall  be  laid  for  the  purpose  of  raising  such  revenue  as 
may  be  necessary  to  an  economical  administration  of  the  government; 
and  from  and  after  the  day  last  aforesaid,  the  duties  required  to  be  paid 
by  law  on  goods,  wares  and  merchandise,  shall  be  assessed  upon  the 
value  thereof  at  the  port  where  the  same  shall  be  entered,  under  such 
regulations  as  may  be  prescribed  by  law. 

Sect.  4.  And  be  it  further  enacted , That,  in  addition  to  the  articles 
now  exempt  by  the  act- of  the  fourteenth  of  July,  one  thousand  eight 
hundred  and  thirty -two,  and  the  existing  laws,  from  the  payment  of 
duties,  the  following  articles  imported  from  and  after  the  thirty-first  day 
of  December,  one  thousand  eight  hundred  and  thirty-three,  and  until  the 
thirtieth  day  of  June,  one  thousand  eight  hundred  and  forty-two,  shall 
also  (be)  admitted  to  entry,  free  from  duty,  to  wit : bleached  and  un- 
bleached linens,  table  linen,  linen  napkins,  and  linen  cambrics , and  wors- 
ted stuff  goods,  shawls,  and  other  manufactures  of  silk  and  worsted, 
manufactures  of  silk,  or  of  which  silk  shall  be  the  component  material  of 
chief  value,  coming  from  this  side  of  the  Cape  of  Good  Hope,  except 
sewing  silk. 

Sect.  5.  And  be  it  further  enacted , That,  from  and  after  the  said  thir- 
tieth day  of  June,  one  thousand  eight  hundred  and  forty -two,  the  follow- 
ing articles  shall  be  admitted  to  entry  free  from  duty,  to  wit : indigo, 
quicksilver,  sulphur,  crude  saltpetre,  grindstones,  refined  borax,  emery, 
opium,  tin  in  plates  and  sheets,  gum  arabic,  gum  Senegal,  lac  dye, 
madder,  madder  root,  nuts  and  berries  used  in  dyeing,  saffron,  turmeric, 
woad  or  pastel,  aloes,  ambergris,  burgundy  pitch,  cochineal,  camomile 
flowers,  coriander  seed,  catsup,  chalk,  cocculus  indiclis,  horn  plates  for 
lanterns,  ox  horns, other  horns  and  tips,  India  rubber,  manufactured  ivory, 
juniper  berries,  musk,  nuts  of  all  kinds,  oil  of  juniper,  unmanufactured 


15 


rattans  and  reeds,  tortoise  shell,  tin  foil,  shellac,  vegetables  used  princi- 
pally in  dyeing  and  composing  dyes,  weld,  and  all  articles  employed 
chiefly  for  dyeing,  except  alum,  copperas,  bichromate  of  potash,  prussiate 
of  potash,  chromate  of  potash,  and  nitrate  of  lead,  aqua  fortis,  and  tar- 
taric acids.  And  all  imports  on  which  the  first  section  of  this  act  may  ope- 
rate, and  all  articles  now  admitted  to  entry  free  from  duty,  and  paying 
less  rate  of  duty  than  twenty  per  centum  ad  valorem,  before  the  said 
thirtieth  day  of  "June,  one  thousand  eight  hundred  and  forty-two,  from 
and  after  that  day  may  be  admitted  to  entry  subject  to  such  duty  not  ex- 
ceeding twenty  per  centum  ad  valorem,  as  shall  be  provided  for  by  law. 

Sect.  6.  And  be  it  further  enacted , That  so  much  of  the  act  of  the  four- 
teenth day  of  July,  one  thousand  eight  hundred  and  thirty-two,  or  of  any 
other  act  as  is  inconsistent  with  this  act,  shall  be,  and  the  same  is,  hereby 
repealed  : Provided , That  nothing  herein  contained  shall  be  so  construed 
as  to  prevent  the  passage  prior  or  subsequent  to  the  said  thirtieth  day  of 
June,  one  thousand  eight  hundred  and  forty-two,  of  any  act  or  acts, 
from  time  to  time,  that  may  he  necessary  to  detect,  prevent,  or  punish 
evasions  of  the  duties  on  imports  imposed  by  law,  nor  to  prevent  the 
passage  of  any  act,  prior  to  the  thirtieth  day  of  June,  one  thousand  eight 
hundred  and  forty-two,  in  the  contingency  either  of  excess  or  deficiency 
of  revenue,  altering  the  rates  of  duties  on  articles  which,  by  the  afore- 
said act  of  fourteenth  day  of  July,  one  thousand  eight  hundred  and  thirty- 
two,  are  subject  to  a less  rate  of  duty  than  twenty  per  centum  ad  valorem, 
in  such  manner  as  not  to  exceed  that  rate,  and  so  as  to  adjust  the  revenue 
to  either  of  the  said  contingencies. 

[ Approved , March  2,  1833.] 


ATTORNEY  GENERAL’S  OFFICE,  ) 
April  22, 1839.  ) 

Sir  : I have  the  honor  to  acknowledge  the  receipt  of  your  communica- 
tion of  the  12th  inst.  relative  66  to  the  bearing  of  the  decision  of  the  Su- 
preme Court  of  the  United  States  in  the  case  of  Elliot  vs.  Swartwout,  on 
manufactures  of  worsted  or  combed  wool,”  and  now  proceed  to  give  such 
an  answer  as  the  case  seems  to  demand. 

I regret  that  Congress,  whose  attention  was  called  to  this  subject  by 
you  at  the  last  session,  omitted  to  pass  an  act  declaring  plainly  and  dis- 
tinctly the  law  upon  this  subject. 

In  the  present  state  of  things  I can  only  say,  that  the  act  of  Congress 
upon  the  subject  referred  to  has  been  interpreted  by  the  Supreme  Court 
of  the  United  States,  in  the  case  of  Elliot  vs.  Swartwout,  (reported  in 
10th  Peter’s  U.  S.  Reports,)  and  the  construction  placed  on  the  act  of  the 
14th  of  July,  1832,  by  that  tribunal  must  be  regarded  and  conformed  to, 
until  Congress  shall  pass  some  additional  act  to  change  or  explain  the 
same. 

The  next  enquiry  therefore  is,  what  does  that  decision  establish?  It 
establishes,  that  the  following  expressions  contained  in  the  second  clause 
of  the  section  of  the  act  of  July  14, 1832 — viz  : worsted  stuff  goods,  shawls 
and  other  manufactures  of  silk  and  worsted,  should  be  construed  pre- 
cisely as  if  the  word  worsted  were  inserted  in  the  expression  before  the 
word  .shawls,  in  which  case,  the  expression  would  read  thus — worsted 
stuff  goods — worsted  shawls  and  other  manufactures  of  silk  and  worsted. 


16 


and  as  this  same  expression  contained  in  the  act  of  1832,  is  inserted  in 
the  act  of  1833,  the  same  interpretation  must  be  placed  on  it  there. 

My  opinion  is,  therefore,  that  the  decision  of  the  Supreme  Court  refer- 
red to,  establishes  : 

1st.  That  all  articles  of  manufacture,  which  shall  he  proved  at  the  trial 
of  any  suit  for  duties,  to  be  worsted  stuff  goods,  are  free  of  duty  under 
the  act  of  March  2d,  1833. 

2d.  That  all  articles  of  manufacture,  which  shall,  in  like  manner  he 
proved  to  he  worsted  shawls,  are  in  like  manner  free  of  duty. 

3d.  That  all  articles  of  manufacture,  which  shall  be  in  like  manner 
proved  to  be  manufactures  of  silk  and  worsted,  are  also  exempt  from  duty 
under  the  same  act. 

This,  in  my  opinion,  is  the  hearing,  that  the  decision  of  the  Supreme 
Court  in  the  case  referred  to,  has  upon  the  subject  of  manufactures  of 
worsted  or  combed  wool. 

I have  the  honor  to  be, 

Very  respectfully, 

Your  humble  servant, 

(Signed)  FELIX  GRUNDY. 

To  the  Hon*  Secretary  of  the  Treasury . 


CffiCtJLAES 

TO  COLLECTORS,  NAVAL  OFFICERS  AND  SURVEYORS. 

Treasury  Department,  ) 

First  Comptroller's  Office , March  4th , 1839.  ) 

Sir  : The  recent  session  of  Congress  having  terminated  without  the 
passage  of  an  act  as  proposed  by  this  Department,  explanatory  of  various 
conflicting  provisions  of  existing  laws  in  regard  to  the  classification  of 
several  descriptions  of  merchandise  imported  into  the  United  States  ; and 
the  Supreme  Court  of  the  United  States  having  lately  pronounced  an 
opinion  in  respect  to  one  of  the  principal  species  of  goods,  heretofore  the 
subject  of  great  diversity  of  opinion,  it  has  been  deemed  expedient  and 
proper  by  this  office  to  avail  itself  of  the  occasion,  so  far  to  modify  ex** 
isting  instructions,  as  to  make  them  conform  to  the  judicial  decision, 
in  reference  not  only  to  the  article  of  merchandise  specially  the  subject 
of  the  recent  suit,  but  to  all  those  articles  also  which  clearly  come  within 
the  spirit  of  the  law  as  expounded  by  the  court. 

The  Supreme  Court  has  declared  that  silk  hosiery  is  free  from  duty, 
under  the  act  of  2d  March,  1833. 

By  the  application  of  the  principle  established  by  the  court,  it  follows 
as  a necessary  consequence  that  mits , gloves , binding , millinery , ready 
made  clothing , and  all  other  manufactures  of  silk,  or  of  which  silk  is  the 
component  material  of  chief  value,  coming  from  this  side  of  the  Cape  of 
Good  Hope,  except  sewing  silk , are  also  exempt  from  duty. 

The  opinion  of  the  court  being  maintained  in  part  upon  the  position 
that  the  second  clause  of  the  second  section  of  the  duty  act  of  1832,  ex- 
cept only  as  it  respects  ready  made  clothing,  has  exclusive  reference  to 


17 


articles  of  wool,  or  of  which  wool  is  a component  part,  it  follows,  in  ac- 
cordance with  this  opinion,  that  mits,  gloves  and  bindings  when  compo- 
sed wholly  ;or  in  part  of  wool,  are  chargeable  withfthe  duty  of  twenty-five 
per  centum  as  specified  in  that  section,  when  of  other  material  (except 
silks)  according  to  the  material  of  which  they  are  composed,  as  leather 
thirty  per  centum,  cotton  twenty-five  per  centum,  ready  made  clothing, 
being  separated  from  the  general  operation  of  the  principle  here  applied, 
stands  as  an  independent  specification,  subject  to  a duty  of  fifty  per  cen- 
tum whatever  may  be  the  fabric,  and  exempted  from  duty  only  when 
of  silks,  by  the  operation  of  the  act  of  March,  1833. 

Your  practice  in  future  will  be  regulated  by  those  opinions,  all  instruc- 
tions from  this  Department  not  consistent  therewith  being  necessarily 
superseded,  and  in  cases  in  which  you  have  received  duties,  paid  under 
protest,  on  any  of  the  articles  now  declared  exempt  from  the  payment  of 
duty,  you  will  refund  the  said  duties  to  the  owners  of  the  goods. 

Very  respectfully, 

Your  obedient  servant, 

J.  N.  BARKER,  Comptroller . 


Treasury  Department,  > 

4 First  Comptroller’s  Office , July  1st,  1839. ) 

Sir  : It  has  been  decided  by  this  Office  that  twist , an  article  contra 
distinguished  from  sewing  silk , by  being  composed  partly  of  silk  and  partly 
of  mohair  or  worsted,  is  exempt  from  the  payment  of  duty,  but  it  is 
deemed  proper  to  direct  a careful  examination  in  all  cases  of  the  article 
denominated  “ Twisj;”  in  the  invoices,  as  that  appellation  may  be  given 
to  an  article  composed  wholly  of  silk,  which  would  necessarily  be  charge- 
able with  duty  as  sewing  silk. 

I am,  very  respectfully, 

Your  obedient  serv*t, 

J.  N.  BARKER,  Comptroller . 

Collector  of  the  Customs , New  York . 


Treasury  Department,  > 

First  Comptroller’s  Office , March  26,  1838.  ) 

Sir  : It  is  proper  that  you  should  be  informed  that  the  operation  of  the 
proviso  in  the  act  to  provide  for  certain  harbors,  &c.,  subjoined  to  the 
Circular  from  this  office  of  the  28th  of  last  March,  according  to  which  all 
laws  enacted  whereby  seamen  have  been  required  to  pay  twenty  cents 
a month,  or  their  employers  have  been  required  to  retain  that  sum  out  of 
their  wages,  to  create  a fund  for  the  relief  of  sick  and  disabled  seaman, 
were  suspended  for  one  year,  during  which  period  no  such  exaction  was 
to  be  made,  will  cease  on  the  first  of  April  next,  (1838,)  and  that  from 
and  after  that  day,  those  laws  being  revived  and  in  full  force,  you  will  be 
expected  to  continue  to  exact  the  aforesaid  sum  of  twenty  cents  a month, 
in  the  manner  and  under  the  regulations  heretofore  prescribed,  until 
otherwise  directed. 

I am,  very  respectfully, 

Your  obedient  servant, 

J.  N.  BARKER,  Comptroller . 


18 


Custom  House,  ) 
Collector’s  Office , New  York , July  2,  1838.  ) 


The  undersigned  received  this  day  the  following  partial  circular,  with 
directions  that  it  be  published  for  the  information  of  all  concerned. 

J.  HOYT,  Collector. 


PARTIAL  CIRCULAR. 

Treasury  Department,  ) 

First  Comptroller’s  Office , June  30th}  1838.  $ 

Sir  : It  having  been  found  that  a uniform  and  satisfactory  discrimina- 
tion between  Books  liable  to  duty  and  Books  of  Engravings , exempt  by 
law,  was  scarcely  attainable  under  the  regulations  heretofore  existing, 
the  whole  subject  has  been  carefully  examined  with  the  view  of  estab- 
lishing some  principle  which  might  be  applied  with  certainty  and  uniform- 
ity in  all  cases.  » 

Engravings  or  Prints  not  being  enumerated  in  any  preceding  law,  were, 
by  the  Act  of  the  27th  April,  1816,  (Sect.  1,  clause  2,)  comprehended  in 
the  classification  of  articles  charged  with  a duty  of  15  per  centum  ad  va- 
lorem. 

By  the  Act  of  14th  July,  1832,  (3d  section,)  the  same  articles,  not 
being  enumerated  in  that  act,  nor  any  of  the  existing  laws,  and  being 
consequently  liable  to  the  ad  valorem  duty  of  15  per  cent,  were  declared 
exempted  from  duty. 

The  term,  “ Book  of  Engravings  or  Prints used  in  some  of  the  Alpha- 
betical Tariffs,  is  one  of  mere  arbitrary,  or  accidental  origin,  not  ap- 
pearing in  any  act  of  Congress  ; and  Engravings  or  Prints,  whether  in 
loose  sheets  or  bound  together,  are  equally  exempted  from  the  payment 
of  duty. 

But  it  does  not  follow  that  this  exemption  can  be  applied  to  books  of  a 
mixed  character,  composed  of  engravings  or  prints,  and  letter  press,  and 
it  is  considered  by  this  Department,  that  when  any  portion  of  letter-press, 
or  type-work,  is  bound  up  with  engravings  or  prints,  the  volume  becomes 
necessarily  a book , as  specified  in  the  law,  and  is  subject  to  the  appro- 
priate rate  of  duty,  according  to  the  language  of  the  printed  text,  and 
other  attendant  circumstances. 

In  order,  however,  that  a reasonable  time  may  be  afforded  to  im- 
porters to  accommodate  their  supplies  to  this  view  of  the  law,  and  as 
some  of  them  may  have  orders  in  transit,  predicated  on  regulations 
heretofore  existing,  it  is  deemed  proper  to  add  that  this  instruction  will 
not  be  considered  in  force  until  the  15th  of  September  next. 

I am,  very  respectfully, 

Your  obedient  serv’t, 

(Signed)  J.  N.  BARKER, 

Comptroller * 

Jesse  Hoyt,  Esq.  Collector , New  York . 


19 


Treasury  Department,  ) 
Comptroller’s  Office,  Nov.  23 d,  1838.  ] 

Sir  : This  office  from  representations  made  to  it,  has  been  led  to  be- 
lieve that  a diversity  of  practice  obtains  in  the  computation  for  revenue 
purposes  of  the  quantity  of  porter  by  the  gallon  when  imported  in  bottles. 

On  reflection,  it  is  considered  that  although  it  is  usually  imported  in 
what  are  designated  as  quart  bottles,  yet  they  do  not  contain  by  a frac- 
tion as  much. 

It  is,  therefore,  the  opinion  of  this  office  that  twelve  of  this  description 
of  porter  bottles  should  be  estimated  as  containing  two  and  one  quarter 
gallons  of  porter. 

I invite  your  ready  co-operation  to  make  the  practice  uniform. 

I am,  very  respectfully, 

Your  obedient  serv’t, 

J.  N.  BARKER,  Comptroller . 

Collector  of  Customs,  New  York . 


AN  ACT, 

TO  RELEASE  FROM  DUTY,  IRON  PREPARED  FOR,  AND  ACTUALLY  LAID  ON, 
RAILWAYS  OR  INCLINED  PLANES. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the  United 
States  of  America  in  Congress  assembled,  That  when  it  shall  be  satisfac- 
torily proved  to  the  Secretary  of  the  Treasury,  that  any  rail  iron  impor- 
ted for  the  purpose  of  being  applied  in  the  construction  of  any  rail-road 
or  inclined  plane,  by  any  State  or  Incorporated  Company,  has  been  actu- 
ally and  permanently  laid  on  any  such  rail-road  or  inclined  plane,  that 
then,  and  in  that  case,  he  may  allow  a drawback  of  the  duty  on  such 
rail  iron,  so  laid,  or,  if  the  duty  shall  have  been  actually  paid,  he  may 
refund  the  same  ; any  thing  in  any  act  to  the  contrary  notwithstanding  : 
Provided,  That  no  iron  shall  be  considered  as  rail-road  iron  but  such  as 
is  prepared  to  be  laid  upon  rail-roads  or  inclined  planes,  without  further 
manufacture. 

Sect.  2.  And  be  it  further  enacted,  That  whenever  any  rail-road  iron, 
may  have  been,  or  shall  hereafter  be,  imported  by  any  State  or  Incor- 
porated Company  for  the  purpose  of  being  laid  down  on  any  rail-road, 
and  the  bonds  given  for  duties  on  the  same,  shall  become  due  before  the 
said  iron  can  be  so  laid  down,  the  Secretary  of  the  Treasury  be,  and  he 
is  hereby  authorised  to  extend  the  time  for  the  payment  of  so  much  of 
said  bonds,  as  shall  be  equal  to  the  amount  of  the  drawbacks  to  which 
said  State  or  Company  may  be  entitled : Provided,  The  same  shall 
not  be  extended  beyond  three  years  from  the  date  of  the  importation  : 
and  where  any  such  State  or  Company  may  have  already  paid  the  whole 
amount  of  any  such  bond,  the  Secretary  of  the  Treasury  be  authorised 
to  cause  the  amount  of  the  drawback  on  the  same  to  be  refunded  on 
taking  bond  with  sufficient  sureties  that  the  same  shall  be  repaid,  should 
the  iron  for  which  said  bond  may  be  given,  not  be  actually  laid  down 
within  three  years  from  the  time  of  importation. 

[Approved,  July  14, 1832.] 


20 


AN  ACT, 

EXPLANATORY  TO  AN  ACT,  ENTITLED  (C  AN  ACT  TO  RELEASE  FROM  DOTY 
IRON  PREPARED  FOR,  AND  ACTUALLY  LAID  ON  RAILWAYS  AND  IN- 
CLINED PLANES.” 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America , in  Congress  assembled , That  the  Act  of  the 
fourteenth  of  July,  eighteen  hundred  and  thirty-two,  entitled  u An  Act 
to  release  from  duty,  iron  prepared  for,  and  actually  laid  on,  railways  and 
inclined  planes,”  shall  not  be  so  construed  as  to  include  spikes,  pins,  or 
chains,  as  rail-road  iron. 

[ Approved , My  1, 1836.  j 


AN  ACT, 

TO  EXPLAIN  AND  AMEND  THE  ACT  TO  ALTER  AND  AMEND  THE  SEVERAL 
ACTS  IMPOSING  DUTIES  ON  IMPORTS,  PASSED  JULY  THE  FOURTEENTH, 
ONE  THOUSAND  EIGHT  HUNDRED  AND  THIRTY-TWO,  SO  FAR  AS  IT  RE- 
LATES TO  HARDWARE,  AND  CERTAIN  MANUFACTURES  OF  COPPER  AND 
BRASS,  AND  OTHER  ARTICLES. 

Sect.  1.  Beit  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America , in  Congress  assembled , That  the  provisos 
of  the  tenth  and  twelfth  clauses  of  the  second  section  of  the  act  to  alter 
and  amend  the  several  acts  imposing  duties  on  imports,  passed  July 
fourteenth,  eighteen  hundred  and  thirty-two,  be,  and  the  same  are  here- 
by, suspended  until  the  first  day  of  June,  eighteen  hundred  and  thirty- 
four. 

Sect.  2.  And  be  it  further  enacted , That  so  much  of  the  act  to  alter 
and  amend  the  several  acts  imposing  duties  on  imports,  passed  July  the 
fourteenth,  eighteen  hundred  and  thirty-two,  as  repeals  the  duties  here- 
tofore levied  on  copper  bottoms  cut  round,  and  copper  bottoms  raised  to 
the  edge,  and  still  bottoms  cut  round  and  turned  upon  the  edge,  and  parts 
thereof,  and  on  copper  plates  or  sheets,  weighing  more  than  thirty-four 
ounces  per  square  foot,  commonly  called  brazier’s  copper,  and  on  tobacco 
leaves,  or  unmanufactured,  be,  and  the  same  is  hereby,  repealed. 

Sect.  3.  And  be  it  further  enacted ,'  That  nothing  contained  in  the  act 
of  the  fourteenth  of  July,  eighteen  hundred  and  thirty- two,  to  alter  and 
amend  the  several  acts  imposing  duties  on  imports,  shall  be  so  construed 
as  to  authorize  the  exemption,  from  the  payment  of  duty  on  sheet  and 
Tolled  brass,  but  the  same  shall  be  charged  with  the  payment  of  a duty 
of  twenty-five  per  centum  ad  valorem. 

[ Approved , March  2,  1833.] 


21 


AN  ACT, 

TO  SUSPEND  THE  DISCRIMINATING  DUTIES  UPON  GOODS  IMPORTED  IN  VES- 
SELS OF  PORTUGAL,  AND  TO  REDUCE  THE  DUTIES  ON  WINES. 

Sect.  2.  And  be  it  further  enacted , That  from  and  after  the  thirtieth 
day  of  July,  eighteen  hundred  and  thirty-six,  the  duty  on  all  kinds  of 
wines  imported  into  the  United  States,  shall  be  reduced  one-half,  so  that 
no  more  than  one-half  the  amount  now  assessed,  shall  he  thereafter 
assessed. 

Sect.  3.  And  be  it  further  enacted , That  all  kinds  of  wine,  whether 
imported  before  or  after  the  passage  of  this  act,  may  be  put  into  the  Cus- 
tom House  stores,  under  the  bond  of  the  importer  or  owner ; and  such  of 
the  said  wines  as  shall  remain  under  the  control  of  the  proper  officer  of 
the  Customs  on  the  thirtieth  day  of  July,  one  thousand  eight  hundred 
and  thirty-six,  shall  be  subject  to  no  other  duty  than  if  the  same  were 
imported  after  that  day ; and  if  the  duties,  or  part  thereof,  on  the  wines 
deposited,  as  aforesaid,  shall  have  been  paid  previous  to  the  said  thirtieth 
day  of  July,  one  thousand  eight  hundred  and  thirty-six,  the  amount  of 
excess  of  duty  shall  be  refunded  to  the  person  importing  and  depositing 
the  same  : Provided , That  no  wines  shall  he  so  deposited,  unless  in  the 
casks  or  bottles  as  imported  : And  provided,  further,  That  the  benefit  of 
this  act  shall  not  be  extended  to  any  wines  not  entitled  to  debenture. 

[ Approved , July  4,  1836.} 


Treasury  Department,  ) 

First  Comptroller’s  Office,  September  13,  1836.  ) 

Sir  : In  order  to  establish  uniformity  in  carrying  into  effect  that  part 

of  the  act  of  fourth  July  last,  which  relates  to  the  reduction  of  duties  on 
wines,  it  is  deemed  proper  to  communicate  the  following  instructions  : 
The  3d  section  directs,  that  6(  the  duty  on  all  kinds  of  wine  imported 
into  the  United  States,  shall  be  reduced  one-half,  so  that  no  more  than 
one-half  the  amount  now  assessed  shall  thereafter  be  assessed.” 

It  is,  therefore,  not  one-half  of  the  specific  rates  of  duty  on  the  wines, 
respectively,  which  is  to  govern  in  such  cases  ; but  one-half  the  amount 
of  the  duty  payable,  according  to  the  pre-existing  laws. 

You  are,  then,  to  ascertain  the  amount  of  duty  formerly  payable,  one- 
half  of  which  will  be  the  duty  demandable  under  the  act  of  July  last. 
To  exemplify  a case,  the  following  rule  is  stated  : 

Suppose  the  dutiable  value  of  980  gallons  of  Sherry  wine  to  be 
$1,000;  the  specific  duty  of  25  cents  per  gallon  thereon, 

would  be $245  00 

The  ad  valorem  duty  of  20  per  cent,  on  $1000,  is  . . 200  00 

Excess  of  the  specific  over  the  ad  valorem  duty, 


. $45  00 


22 


One-fifth  of  this  excess  is  $9,00,  which  being  deducted  from 
$245,  leaves  the  sum  of  $236  as  the  amount  of  duty,  which 
would  have  been  payable  under  the  former  laws,  one-half  of 
which  is  the  amount  of  the  reduction  in  the  case.  This  reduc- 
tion, it  will  be  perceived,  amounts  to $118  00 

Whereas,  by  exacting  12^  cents  per  gallon,  the  one-half  of  the 
old  rate , the  duty  would  amount  to  . . . . 122  50 


Difference  against  the  importer, $4  50 

It  has  been  decided  that,  according  to  the  expression  in  the  third  sec- 
tion, u that  all  kinds  of  wine,  whether  imported  before  or  after  the  passage 
of  this  act , may  be  put  in  the  Custom  House  stores,55  &c. 

All  wines  which  were  not  deposited  in  those  stores  at  the  time  of  im- 
portation, and  thereby  lost  the  right  of  drawback,  might,  nevertheless, 
be  so  deposited  on  certain  conditions,  for  the  benefit  of  the  act. 

Between  this  part  of  the  act  and  the  proviso,  66  that  the  benefit  of  this 
act  shall  not  be  extended  to  any  wine  not  entitled  to  debenture,55  there 
seems  to  be  a discrepancy,  to  reconcile  which,  the  proviso  has  been  con- 
sidered as  being  applicable  only  in  cases  in  which  more  than  three  years 
had  elapsed  from  the  dates  of  importation  respectively,  or  where  the  du- 
ties did  not  amount  to  fifty  dollars  at  least,  or  the  right  of  drawback  had 
been  lost  in  cases  of  transportation  coastwise,  without  the  observance  of 
the  forms  and  regulations  prescribed  by  law  to  retain  that  privilege. 

A question  has  been  made,  whether,  in  case  the  reduced  duties  on 
wines  imported  since  the  thirtieth  July  last,  or  which  may  hereafter  be 
imported,  should  not  amount  to  fifty  dollars  at  least,  the  old  rates  of  duty 
should  be  exacted  thereon. 

This  question  has  been  answered  in  the  negative.  The  exaction  of  a 
higher  rate  of  duty  on  some  importations  than  on  others,  being  inconsis- 
tent with  the  clause  of  the  Constitution  of  the  United  States,  which  de- 
clares, “ that  all  duties,  imposts*  and  excises,  shall  be  uniform  through- 
out the  United  States.55 

But  to  entitle  such  importations  to  drawback  on  exportation,  the  re- 
duced duties  must  amount  to  fifty  dollars  at  least ; these  being  the  duties 
paid,  or  secured  to  be  paid,  within  the  meaning  of  the  75th  section  of  the 
Collection  Law  of  the  2d  March,  1799.  This  decision,  however,  is  not 
to  be  considered  as  extending  to  importations  of  wines  prior  to  the  30th 
July  last,  the  reduction  of  duties  on  which  may  leave  a less  amount  than 
fifty  dollars.  Such  importations,’ if  otherwise  entitled,  may  be  exported 
with  the  benefit  of  drawback,  although  the  balance  of  duties  remaining 
may  be  less  than  fifty  dollars. 

The  abstract  you  are  to  render  of  the  duties  which  may  be  refunded 
by  you,  may  be  stated  in  a similar  form  with  that  subjoined  to  the  circu- 
lar of  the  18th  February,  1834,  with  the  following  alterations  : Instead 

of  66  amount  to  be  refunded,”  say,  “ amount  refunded,55  and  then  add  a 
column,  headed  66  to  whom  refunded.” 

I avail  myself  of  this  occasion  to  state  that  the  last  suspension  of  the 
operation  of  the  provisos  in  the  10th  and  12th  clauses  of  the  2d  section 
of  the  act  of  the  14th  July,  1832,  having  expired  by  its  own  limitation, 
said  provisos  are  again  in  force. 

In  carrying  them  into  effect,  however,  you  arc  requested  to  afford 
■every  legal  indulgence,  and  I would  add,  such  facilities  as  a sense  of 


23 


public  duty  may  seem,  under  the  peculiar  circumstances  of  the  case*  to 
warrant. 

Very  respectfully, 

Your  obedient  servant, 

GEO.  WOLF,  Comptroller . 


MODE  OF  CALCULATING  DUTIES  ON  WINES. 

By  the  Act  of  the  30th  July,  1836,  the  duties  on  Wines  being  reduced 
so  as  to  pay  one-half  the  then  present  amount  of  duties  assessed , in  order 
to  bring  wines  under  the  operation  of  the  “ Compromise  Act,”  passed 
March  2d,  1833,  it  is  foundhiecessary  to  calculate  the  duties  at  the  for- 
mer rates  of  duty , and  then  take  one-half  the  amount  after  the  reduc- 
tion, if  any,  which  will  be  the  true  duty. 

When  wines  are  imported  in  bottles,  a seperate  calculation  is  required. 
The  duties  upon  the  bottles  not  being  subject  to  the  reduction  of  one-half 
by  the  Act  of  the  30th  July,  1836. 

The  following  statements  show  the  manner  in  which  the  duties  are 
calculated. 

WHEN  IMPORTED  IN  CASKS. 

The  duty  upon  one  thousand  gallons  Madeira  Wine,  costing  $800,  is 


(for  1840— -41,)  shown  as  follows  : — 

Cost,  $800 — 1000  gallons  Wine  a 25  c.  is  ' . • • $250  00 

Deduct  40  per  cent. 100  00 

$150  00 

Add  8 per  cent,  on  cost,  . . . . . . 64  00 

Amount  old  duty, |)214  00 

True  duty,  . $107  00 

WHEN  IMPORTED  IN  BOTTLES. 


The  duty  on  one  hundred  cases  Champagne  Wine,  costing  2000  francs. 


is  (for  1840 — 41,)  shown  as  follows  : — 

Cost,  $309 — 225  gallons  Wine  a 11  c.  is  . . . • |)24  75 

Amount  duty  on  Wine, $12  38 

Cost,  $65 — 8-^  gross  bottles  ya  $2,  is  . . . $16  67 

Deduct  40  per  cent 6 60 

$10  07 

Add  8 per  cent,  on  cost, 5 20 

Amount  duty  on  bottles, $15  27  15  27 

Total  amount  duty, $27  65 


The  duty  on  one  hundred  cases  Claret  Wine, 
(for  1840 — 41,)  shown  as  follows  : — 

costing  500  francs,  is 

Cost,  $55 — 225  gallons  Wine  a 11  c.  is 
Deduct  40  per  cent 

. $24  75 
9 90 

Add  8 per  cent,  on  cost, 

$14  85 
4 40 

i)19  25 

Amount  duty  on  Wine, 

. $9  62 

Cost,  $39 — 8j%  gross  bottles  a $2,  is 
Deduct  40  per  cent. 


Add  per  8 cent,  on  cost, 
Amount  duty  on  bottles, 
Total  amount  duty, 


$16  67 
6 66 

$10  01 
3 12 

$13  13  13  13 


$22  75 


The  cost  of  wine  and  bottles  not  being  shown  seperately  in  an  invoice, 
(of  wines  and  bottles,)  it  is  necessary,  on  account  of  the  reduction  of 
duty  by  the  a Compromise  Act,”  on  articles  paying  a specific  rate  of  duty, 
being  affected  by  the  cost,  that  the  cost  of  the  bottles  shall  be  estimated. 

The  following  table  shows  the  appraised  cost  of  bottles  containing 
wine,  as  established  and  taken  at  the  Custom  House  : 

Champagne  bottles,  Quarts  per  gross,  42  francs. 


CC 

cc 

Pints, 

cc 

56 

cc 

Claret 

c c 

Quarts, 

cc 

25 

cc 

cc 

cc 

Pints, 

cc 

331 

cc 

Other 

cc 

Quarts, 

cc 

36 

cc 

cc 

CC 

Pints, 

cc 

48 

cc 

AN  ACT 


CONCERNING  THE  NAVIGATION  OF  THE  UNITED  STATES. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House' of  Representatives  of 
the  United  States  of  America  in  Congress  assembled , That,  after  the  thir- 
tieth day  of  September  next,  no  goods,  wares,  or  merchandise,  shall  be 
imported  into  the  United  States  from  any  foreign  port  or  place,  except 
in  vessels  of  the  United  States,  or  in  such  foreign  vessels  as  truly  and 
wholly  belong  to  the  citizens  or  subjects  of  that  country  of  which  the 
goods  are  the  growth,  production,  or  manufacture  ; or  from  which  such 
goods,  wares,  or  merchandise,  can  only  be,  or  most  usually  are,  first 
shipped  for  transportation  : Provided , nevertheless , That  this  regulation 
shall  not  extend  to  the  vessels  of  any  foreign  nation  which  has  not 
adopted,  and  which  shall  not  adopt,  a similar  regulation. 


25 


Sect.  2.  And  be  it  further  enacted , That  all  goods,  wares,  or  merchan- 
dise, imported  into  the  United  States  contrary  to  the  true  intent  and  mean- 
ing of  this  act,  and  the  ship  or  vessel  wherein  the  same  shall  be  imported 
together  with  her  cargo,  tackle,  apparel,  and  furniture,  shall  be  forfeited 
to  the  United  States ; and  such  goods,  wares,  or  merchandise,  ship  or 
or  vessel,  and  cargo,  shall  be  liable  to  be  seized,  prosecuted  and  con- 
demned, in  like  manner  and  under  the  same  regulations,  restrictions,  and 
provisions,  as  have  been  heretofore  established  for  the  recovery,  collec- 
tion, distribution,  and  remission,  of  forfeitures  to  the  United  States  by 
the  several  revenue  laws. 

Sect.  3.  And  be  it  further  enacted , That,  after  the  thirtieth  day  of 
September  next,  the  bounties  and  allowances  now  granted  by  law  to  the 
owners  of  boats  or  vessels  engaged  in  the  fisheries,  shall  be  paid  only 
on  boats  or  vessels,  the  officers  and  at  least  three-fourths  of  the  crews 
of  which  shall  be  proved,  to  the  satisfaction  of  the  Collector  of  the  dis- 
trict where  such  boat  or  vessel  shall  belong,  to  be  citizens  of  the  United 
States,  or  persons  not  the  subjects  of  any  foreign  prince  or  state. 

Sect.  4.  And  be  it  further  enacted , That  no  goods,  wares,  or  merchan- 
dise, shall  be  imported,  under  penalty  of  forfeiture  thereof,  from  one  port 
of  the  United  States,  in  a vessel  belonging  wholly  or  in  part  to  a subject 
of  any  foreign  power $ but  this  clause  shall  not  be  construed  to  prohibit 
the  sailing  of  any  foreign  vessel  from  one  to  another  port  of  the  United 
States,  provided  no  goods,  wares,  or  merchandise,  other  than  those  im- 
ported in  such  vessel,  from  some  foreign  port,  and  which  shall  not  have 
been  unladen,  shall  be  carried  from  one  port  or  place  to  another  in  the 
United  States. 

Sect.  5.  And  be  it  further  enacted , That  after  the  thirtieth  day  of  Sep- 
tember next,  there  shall  be  paid  a duty  of  fifty  cents  per  ton,  upon  every 
ship  or  vessel  of  the  United  States  which  shall  be  entered  in  a district  in 
one  state  from  a district  in  another  state,  except  it  be  an  adjoining  state 
on  the  sea  coast,  or  on  a navigable  river  or  lake,  and  except  also  it  be  a 
coasting  vessel  going  from  Long  Island,  in  the  state  of  New  York,  to  the 
state  of  Rhode  Island,  or  from  the  state  of  Rhode  Island  to  the  said  Long 
Island,  having  on  board  goods,  wares,  and  merchandise,  taken  in  one 
state  to  be  delivered  in  another  state  : Provided , That  it  shall  not  be 
paid  on  any  ship  or  vessel  having  a license  to  trade  between  the  differ- 
ent districts  of  the  United  States,  or  to  carry  on  the  bank  or  whale  fish- 
eries, more  than  once  a year : And  provided,  also , That  if  the  owner  of 
any  such  vessel,  or  his  agent,  shall  prove,  to  the  satisfaction  of  the  Col- 
lector, that  three-fourths  at  least  of  the  crew  thereof  are  American  citi- 
zens, or  persons  not  the  subjects  of  any  foreign  prince  or  state,  the  duty 
to  be  paid  in  such  case  shall  be  only  at  the  rate  of  six  cents  per  ton ; but 
nothing  in  this  section  shall  be  construed  to  repeal  or  affect  any  exemp- 
tion from  tonnage  duty  given  by  the  eighth  section  of  the  act,  entitled 
<c  An  act  to  provide  for  the  establishment  of  certain  districts,  and  therein 
to  amend  an  act,  entitled  6 An  act  to  regulate  the  collection  of  duties  on 
imports  and  tonnage,5  and  for  other  purposes.55 

Sect.  6.  And  be  it  further  enacted , That  after  the  thirtieth  day  of  Sep^ 
tember  next,  there  shall  be  paid  upon  every  ship  or  vessel  of  the  United 
States  which  shall  be  entered  in  the  United  States  from  any  foreign  port 
or  place,  unless  the  officers,  and  at  least  two-thirds  of  the  crew  thereof, 
shall  be  proved  citizens  of  the  United  Slates,  or  persons  not  the  sub- 
jects of  any  foreign  prince  or  state,  to  the  satisfaction  of  the  Collector, 
fifty  cents  per  ton  : And  provided,  also,  That  this  section  shall  not  extend 


26 


to  ships  or  vessels  of  the  United  States  which  are  now  on  foreign 
voyages,  or  which  may  depart  from  the  United  States  prior  to  the  first  day 
of  May  next,  until  after  their  return  to  some  port  of  the  United  States. 

Sect.  7.  And  be  it  further  enacted , That  the  several  bounties  and  re- 
missions, or  abatements  of  duty,  allowed  by  this  act,  in  the  case  of  ves- 
sels having  a certain  proportion  of  seamen  who  are  American  citizens, 
or  persons  not  the  subjects  of  any  foreign  power,  shall  be  allowed  only 
in  the  case  of  vessels  having  such  proportion  of  American  seamen  du- 
ring their  whole  voyage,  unless  in  case  of  sickness,  death,  or  desertion, 
or  where  the  whole  or  part  of  the  crew  shall  have  been  taken  prisoners 
in  the  voyage. 

[ Approved , March  1, 1817.] 


AN  ACT, 

SUPPLEMENTARY  TO  THE  “ ACT  CONCERNING  CONSULS  AND  VICE  CONSULS,” 
AND. FOR  THE  FURTHER  PROTECTION  OF  AMERICAN  SEAMEN. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  Assembled , That  before  a clearance 
be  granted  to  any  vessel  bound  on  a foreign  voyage,  the  master  thereof 
shall  deliver  to  the  Collector  of  the  Customs  a list,  containing  the  names, 
places  of  birth,  and  residence,  and  a description  of  the  persons  who 
compose  his  ship’s  company,  to  which  list  the  oath  or  affimation  of  the 
captain  shall  be  annexed,  that  the  said  list  contains  the  names  of  his 
crew,  together  with  the  places  of  their  birth  and  residence,  as  far  as  he 
can  ascertain  them,  and  the  said  Collector  shall  deliver  him  a certified 
copy  thereof,  for  which  the  Collector  shall  be  entitled  to  receive  the  sum 
of  twenty-five  cents ; and  the  said  master  shall,  moreover,  enter  into 
bond  with  sufficient  security,  in  the  sum  of  four  hundred  dollars,  that  he 
shall  exhibit  the  aforesaid  certified  copy  of  the  list  to  the  first  boarding 
officer,  at  the  first  port  in  the  United  States  at  which  he  shall  arrive,  on 
his  return  thereto,  and  then  and  there  also  produce  the  persons  named 
therein,  to  the  said  boarding  officer,  whose  duty  it  shall  be  to  examine 
the  men  with  such  list,  and  to  report  the  same  to  the  Collector ; and  it 
shall  be  the  duty  of  the  Collector  at  the  said  port  of  arrival,  (where  the 
same  is  different  from  the  port  from  which  the  vessel  originally  sailed,) 
to  transmit  a copy  of  the  list  so  reported  to  him,  to  the  Collector  of  the 
port  from  which  said  vessel  originally  sailed  : Provided , That  the  said 
bond  shall  not  be  forfeited  on  account  of  the  said  master  not  producing 
to  the  first  boarding  officer,  as  aforesaid,  any  of  the  persons  contained  in 
the  said  list,  who  may  be  discharged  in  a foreign  country,  with  the  con- 
sent of  the  consul,  vice  consul,  commercial  agent,  or  vice  commercial 
agent,  there  residing,  signified  in  writing,  under  his  hand  and  official 
seal,  to  be  produced  to  the  Collector,  with  the  other  persons  composing 
the  crew,  as  aforesaid ; nor  on  account  of  any  such  person  dying  or  ab- 
sconding, or  being  forcibly  impressed  into  other  service,  of  which  satis- 
factory proof  shall  be  then  also  exhibited  to  the  Collector. 

Sect.  2.  And  be  it  further  enacted , That  it  shall  be  the  duty  of  every 
master  or  commander  of  a ship  or  vessel,  belonging  to  citizens  of  the 
United  States,  who  shall  sail  from  any  port  of  the  United  States,  after 
the  first  day  of  May  next,  on  his  arrival  at  a foreign  port,  to  deposit  his 


27 


register,  sea  letter,  and  Mediterranean  passport,  with  the  consul,  vice 
consul,  commercial  agent,  or  vice  commercial  agent,  (if  any  there  be  at 
such  port ;)  that  in  case  of  a refusal  or  neglect  of  the  said  master  or  com- 
mander to  deposit  the  said  papers  as  aforesaid,  he  shall  forfeit  and  pay 
five  hundred  dollars,  to  be  recovered  by  the  said  consul,  vice  consul, 
commercial  agent,  or  vice  commercial  agent,  in  his  own  name,  for  the 
benefit  of  the  United  States,  in  any  court  of  competent  jurisdiction ; and 
it  shall  be  the  duty  of  such  consul,  vice  consul,  commercial  agent,  or 
vice  commercial  agent,  on  such  master  or  commander  producing  to  him 
a clearance  from  the  proper  officer  of  the  port  where  his  ship  or  vessel 
may  be,  to  deliver  to  the  said  master  or  commander  all  of  his  said  pa- 
pers : Provided , Such  master  or  commander  shall  have  complied  with 
the  provisions  contained  in  this  act,  and  those  of  the  act  to  which  this  is 
a supplement. 

Sect.  3.  And  be  it  further  enacted , That  whenever  a ship  or  vessel, 
belonging  to  a citizen  of  the  United  States,  shall  be  sold  in  a foreign 
country,  and  her  company  discharged,  or  when  a seaman  or  mariner,  a 
citizen  of  the  United  States,  shall,  with  his  own  consent,  be  discharged 
in  a foreign  country,  it  shall  be  the  duty  of  the  master  or  commander  to 
produce  to  the  consul,  vice  consul,  commercial  agent,  or  vice  commer- 
cial agent,  the  list  of  his  ship’s  company,  certified  as  aforesaid,  and  to 
pay  to  such  consul,  vice  consul,  commercial  agent,  or  vice  commercial 
agent,  for  every  seaman  or  mariner  so  discharged,  being  designated  on 
such  list  as  a citizen  of  the  United  States,  three  month’s  pay,  over  and 
above  the  wages  which  may  then  be  due  to  such  mariner  or  seaman, 
two-thirds  thereof  to  be  paid  by  such  consul  or  commercial  agent,  to 
each  seaman  or  mariner  so  discharged,  upon  his  engagement  on  board 
of  any  vessel  to  return  to  the  United  States,  and  the  other  remaining 
third  to  be  retained  for  the  purpose  of  creating  a fund  for  the  payment 
of  the  passages  of  seamen  or  mariners,  citizens  of  the  United  States, 
who  may  be  desirous  of  returning  to  the  United  States,  and  for  the  main- 
tenance of  American  seamen  who  may  be  destitute,  and  may  be  in  such 
foreign  port ; and  the  several  sums  retained  for  such  fund  shall  be  ac- 
counted for  with  the  treasury  every  six  months,  by  the  persons  receiving 
the  same. 

Sect.  4.  And  be  it  further  enacted , That  it  shall  be  the  duty  of  the 
consuls,  vice  consuls,  commercial  agents,  vice  commercial  agents  of  the 
United  States,  from  time  to  time,  to  provide  for  the  mariners  and  seamen 
of  the  United  States,  who  may  be  found  destitute  within  their  districts, 
respectively,  sufficient  subsistence  and  passages  to  some  port  in  the 
United  States,  in  the  most  reasonable  manner,  at  the  expense  of  the 
United  States,  subject  to  such  instructions  as  the  Secretary  of  State 
shall  give ; and  that  all  masters  and  commanders  of  vessels  belonging 
to  citizens  of  the  United  States,  and  bound  to  some  port  of  the  same,  are 
hereby  required  and  enjoined  to  take  such  mariners  or  seamen  on  board 
of  their  ships  or  vessels,  at  the  request  of  the  said  consuls,  vice  consuls, 
commercial  agents,  or  vice  commercial  agents,  respectively,  and  to 
transport  them  to  the  port  in  the  United  States  to  which  such  ships  or 
vessels  may  be  bound,  on  such  terms,  not  exceeding  ten  dollars  for  each 
person,  as  may  be  agreed  between  the  said  master  and  consul,  or  com- 
mercial agent.  And  the  said  mariners  or  seamen  shall,  if  able,  be  bound 
to  do  duty  on  board  such  ships  or  vessels,  according  to  their  several  abil- 
ities : Provided , That  no  master  or  captain  of  any  ship  or  vessel  shall 
be  obliged  to  take  a greater  number  than  two  men  to  every  one  hundred 


28 


tons  burthen  of  the  said  ship  or  vessel,  on  any  one  voyage  ; and  if  any 
such  captain  or  master  shall  refuse  the  same,  on  the  request  or  order  of 
the  consul,  vice  consul,  commercial  agent,  or  vice  commercial  agent, 
such  captain  or  master  shall  forfeit  and  pay  the  sum  of  one  hundred  dol- 
lars for  each  mariner  or  seamen  so  refused,  to  be  recovered,  for  the  bene- 
fit of  the  United  States,  in  any  court  of  competent  jurisdiction.  And 
the  certificate  of  any  such  consul  or  commercial  agent,  given  under  his 
hand  and  official  seal,  shall  be  prima  facie  evidence  of  such  refusal,  in 
any  court  of  law  having  jurisdiction,  for  the  recovery  of  the  penalty 
aforesaid. 

Sect.  5.  And  be  it  further  enacted , That  the  seventh  and  eighth  sec- 
tions of  the  act,  entitled  “ An  act  concerning  consuls  and  vice  consuls,” 
be,  and  the  same  are  hereby,  repealed ; and  that  the  Secretary  of  State 
be  authorised  to  reimburse  the  consuls,  vice  consuls,  commercial  agents, 
or  vice  commercial  agents,  such  reasonable  sums  as  they  may  heretofore 
have  advanced  for  the  relief  of  seamen,  though  the  same  should  exceed 
the  rate  of  twelve  cents  a man  per  diem. 

Sect.  6.  And  be  it  further  enacted , That  it  shall  and  may  be  lawful 
for  every  consul,  vice  consul,  commercial  agent,  and  vice  commercial 
agent,  of  the  United  States,  to  take  and  receive,  for  every  certificate  of 
discharge  of  any  seaman  or  mariner  in  a foreign  port,  fifty  cents  ; and 
for  commission  on  paying  and  receiving  the  amount  of  wages  payable 
on  the  discharge  of  seamen  in  foreign  ports,  two  and  a half  per  centum. 

Sect.  7.  And  be  it  further  enacted , That  if  any  consul,  vice  consul, 
commercial  agent,  or  vice  commercial  agent,  shall,  falsely  and  know- 
ingly, certify  that  property  belonging  to  foreigners  is  property  belonging 
to  citizens  of  the  United  States,  he  shall,  on  conviction  thereof,  in  any 
Court  of  competent  jurisdiction,  forfeit  and  pay  a fine  not  exceeding  ten 
thousand  dollars,  at  the  discretion  of  the  court,  and  be  imprisoned  for 
any  term  not  exceeding  three  years. 

Sect.  8.  And  be  it  further  enacted , That  [if  any  consul,  vice  consul, 
commercial  agent,  or  vice  commercial  agent,  shall  grant  a passport,  or 
other  paper,  certifying  that  any  alien,  knowing  him  or  her  to  be  such,  is 
a citizen  of  the  United  States,  he  shall,  on  conviction  thereof,  in  any 
court  of  competent  jurisdiction,  forfeit  and  pay  a fine  not  exceeding  one 
thousand  dollars. 

Sect.  9.  And  be  it  further  enacted , That  all  powers  of  attorney, 
executed  after  the  thirtieth  day  of  June  next,  in  a foreign  country, 
for  the  transfer  of  any  stock  of  the  United  States,  or  for  the  receipt  of 
interest  thereon,  shall  be  verified  by  the  certificate  and  seal  of  a consul, 
vice  consul,  commercial  agent,  or  vice  commercial  agent,  if  any  there 
be,  at  the  place  where  the  same  shall  be  executed,  for  which  the  person 
giving  the  certificate  shall  receive  fifty  cents. 

[ Approved , February  28,  1803.] 


CIRCULAR  TO  COLLECTORS  OF  THE  CUSTOMS. 

Treasury  Department,  ) 
September  1st , 1831.  $ 

Sir  : Annexed  is  a copy  of  the  act  of  the  2d  of  March,  1819,  “ regu- 

lating passenger  ships  and  vessels .”  For  the  purpose  of  correcting  a 


29 


misapprehension  that  prevails  in  some  ports,  in  supposing  that  the  rule 
of  computation  under  some  of  the  state  laws, — by  which  two  or  more 
children  of  certain  ages  are  considered  as  equal  to  one  full  passenger, — 
may  be  applied  in  reckoning  passengers  under  the  act  of  Congress,  it  is 
deemed  proper  to  state,  that  the  act  makes  no  distinction  in  regard  to 
age,  and  that  none  can  be  recognised  by  the  officers  who  are  charged 
with  its  execution : but  that  every  person,  of  whatever  age,  will  be 
deemed  a passenger. 

You  are  requested  to  take  measures  for  giving  publicity  to  the  act 
within  your  district,  and  also  to  make  known  the  true  construction  in  the 
particular  referred  to  : as  the  penalties  of  the  law  will  hereafter  be  en- 
forced in  all  cases  where  sufficient  time  has  been  afforded  for  this  mis- 
apprehension to  be  corrected. 

I am,  respectfully, 

Your  obedient  servant, 

LOUIS  M’LANE, 

Secretary  of  the  Treasury . 


AN  ACT, 

REGULATING  PASSENGER  SHIPS  AND  VESSELS. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America , in  Congress  assembled , That  if  the  master 
or  other  person  on  board  of  any  ship  or  vessel,  owned  in  the  whole  or  in 
part  by  a citizen  or  citizens  of  the  United  States,  or  the  territories  there- 
of, or  by  a subject  or  subjects,  citizen  or  citizens,  of  any  foreign  country, 
shall,  after  the  first  day  of  January  next,  take  on  board  of  such  ship  or 
vessel,  at  any  foreign  port  or  place,  or  shall  bring  or  convey  into  the 
United  States,  or  the  territories  thereof,  from  any  foreign  port  or  place  ; 
or  shall  carry,  convey,  or  transport,  from  the  United  [States,]  or  the  ter- 
ritories thereof,  to  any  foreign  port  or  place,  a greater  number  of  pas- 
sengers than  two  for  every  five  tons  of  such  ship  or  vessel,  according  to 
custom  house  measurement,  every  such  master,  or  other  person  so  offend- 
ing, and  the  owner  or  owners  of  such  ship  or  vessel,  shall  severally  for- 
feit and  pay  to  the  United  States,  the  sum  of  one  hundred  and  fifty  dol- 
lars, for  each  and  every  passenger  so  taken  on  board  of  such  ship  or 
vessel  over  and  above  the  aforesaid  number  of  two  to  every  five  tons  of 
such  ship  or  vessel;  to  be  recovered  by  suit,  in  any  circuit  or  district 
court  of  the  United  States,  where  the  said  vessel  may  arrive,  or  where 
the  owner  or  owners  aforesaid  may  reside  : Provided  nevertheless , That 
nothing  in  this  act  shall  be  taken  to  apply  to  the  complement  of  men 
usually  and  ordinarily  employed  in  navigating  such  ship  or  vessel. 

Sect.  2.  And  be  it  further  enacted , That  if  the  number  of  passengers 
so  taken  on  board  of  any  ship  or  vessel  as  aforesaid,  or  conveyed  or 
brought  into  the  United  States,  or  transported  therefrom  as  afore- 
said, shall  exceed  the  said  proportion  of  two  to  every  five  tons  of 
such  ship  or  vessel,  by  the  number  of  twenty  passengers,  in  the  whole, 
every  such  ship  or  vessel,  shall  be  deemed  and  taken  to  be  forfeited  to 
the  United  States,  and  shall  be  prosecuted  and  distributed  in  the  same 
manner  in  which  the  forfeitures  and  penalties  are  recovered  and  distri- 


30 


bated  under  the  provisions  of  the  act  entitled  ec  An  act  to  regulate  the 
collection  of  duties  on  imports  and  tonnage.” 

Sect.  3.  And  be  it  further  enacted , That  every  ship  or  vessel  bound 
on  a voyage  from  the  United  States  to  any  port  on  the  continent  of  Eu- 
rope^ at  the  time  of  leaving  the  last  port  whence  such  ship  or  vessel  shall 
sail,  shall  have  on  board,  well  secured  under  deck,  at  least  sixty  gallons 
of  water,  one  hundred  pounds  of  salted  provisions,  one  gallon  of  vine- 
gar, and  one  hundred  pounds  of  wholesome  ship  bread,  for  each  and 
every  passenger  on  board  such  ship  or  vessel,  over  and  above  such  other 
provisions,  stores,  and  live  stock,  as  may  be  put  on  board  by  such  mas- 
ter or  passenger  for  their  use,  or  that  of  the  crew  of  such  ship  or  vessel ; 
and  in  like  proportion  for  a shorter  or  longer  voyage  ; and  if  the  passen- 
gers, on  board  of  such  ship  or  vessel  in  which  the  proportion  of  provi- 
sions herein  directed  shall  not  have  been  provided,  shall  at  any  time  be 
put  on  short  allowance,  in  water,  flesh,  vinegar,  or  bread,  during  any 
voyage  aforesaid,  the  master  and  owner  of  such  ship  or  vessel  shall 
severally  pay,  to  each  and  every  passenger  who  shall  have  been  put  on 
short  allowance  as  aforesaid,  the  sum  of  three  dollars  for  each  and  every 
day  they  may  have  been  on  such  short  allowance  ; to  be  recovered  in 
the  same  manner  as  seamen’s  wages  are  or  may  be  recovered. 

Sect.  4.  And  be  it  further  enacted , That  the  captain  or  master  of  any 
ship  or  vessel  arriving  in  the  United  States,  or  any  of  the  territories 
thereof,  from  any  foreign  place  whatever,  at  the  same  time  that  he  deli- 
vers a manifest  of  the  cargo,  and  if  there  be  no  cargo,  then  at  the  time 
of  making  report  or  entry  of  the  ship  or  vessel,  pursuant  to  the  existing 
laws  of  the  United  States,  shall  also  deliver  and  report  to  the  Collector 
of  the  district  in  which  such  ship  or  vessel  shall  arrive,  a list  or  manifest 
of  all  the  passengers  taken  on  board  of  the  said  ship  or  vessel  at  any 
foreign  port  or  place  : in  which  list  or  manifest  it  shall  be  the  duty  of  the 
said  master  to  designate,  particularly,  the  age,  sex,  and  occupation,  of 
the  said  passengers,  respectively,  the  country  to  which  they  severally 
belong,  and  that  of  which  it  is  their  intention  to  become  inhabitants  ; and 
shall  further  set  forth  whether  any,  and  what  number,  have  died  on  the 
voyage  ; which  report  and  manifest  shall  be  sworn  to  by  the  said  master, 
in  the  same  manner  as  is  directed  by  the  existing  laws  of  the  United 
States  in  relation  to  the  manifest  of  the  cargo,  and  that  the  refusal  or 
neglect  of  the  master  aforesaid,  to  comply  with  the  provisions  of  this 
section,  shall  incur  the  same  penalties,  disabilities  and  forfeitures,  as  are 
at  present  provided  for  a refusal  or  neglect  to  report  and  deliver  a mani- 
fest of  the  cargo  aforesaid. 

Sect.  5.  Arid  be  it  further  enacted , That  each  and  every  Collector 
of  the  customs,  to  whom  such  manifest  or  list  of  passengers  as  aforesaid 
shall  be  delivered,  shall,  quarter  yearly,  return  copies  thereof  to  the 
Secretary  of  State  of  the  United  States,  by  whom  statements  of  the 
same  shall  be  laid  before  Congress  at  each  and  every  session. 

[Approved,  March  2,  1819.] 


31 


AN  ACT, 

TO  CONTINUE  IN  FORCE  AN  ACT  AUTHORISING  THE  IMPORTATION  AND. 

ALLOWANCE  OF  DRAWBACK  ON  BRANDY  IN  CASKS  OF  A CAPACITY  NOT 

LESS  THAN  FIFTEEN  GALLONS. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled , That  the  act  enti- 
tled An  act  to  authorise  the  importation  of  brandy  in  casks  of  a capa- 
city not  less  than  fifteen  gallons,  and  the  exportation  of  the  same  for  the 
benefit  of  a drawback  of  the  duties,”  approved  second  March,  one 
thousand  eight  hundred  and  twenty-seven,  be,  and  the  same  is  hereby, 
continued  in  force. 

[ Approved , February  27, 1830. J 


AN  ACT, 

TO  REDUCE  THE  DUTY  ON  MOLASSES,  AND  TO  ALLOW  A DRAWBACK  ON 
SPIRITS  DISTILLED  FROM  FOREIGN  MATERIALS. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled , That,  from  and  after 
the  thirtieth  day  of  September,  one  thousand  eight  hundred  and  thirty, 
the  duty  on  molasses  shall  be  five  cents  for  each  gallon,  and  no  more  ; 
and,  from  and  after  that  time,  there  shall  be  allowed  a drawback  of  four 
cents  upon  every  gallon  of  spirits  distilled  in  the  United  States,  or  the 
Territories  thereof,  from  foreign  molasses,  on  the  exportation  thereof  to 
any  foreign  port  or  place  other  than  the  dominions  of  any  foreign  state 
immediately  adjoining  the  United  States,  in  the  same  manner  and  on  the 
same  conditions  as  before  the  tariff  of  May  the  nineteenth,  one  thousand 
eight  hundred  and  twenty-eight. 

[ Approved , May  29, 1830.] 


AN  ACT, 

TO  REDUCE  THE  DUTY  ON  SALT. 

Sect.  1.  Beit  enacted  by  the  Senate  and  House  of  Representatives  of  the 
United  States  of  America  in  Congress  assembled , That,  the  duty  on  salt  be 
fifteen  cents  per  bushel  of  fifty-six  pounds,  from  the  thirty-first  of  De- 
cember next,  until  the  thirty-first  of  December,  one  thousand  eight  hun- 
dred and  thirty-one  ; and,  after  that  time,  ten  cents  per  bushel,  and  no 
more. 

[ Approved , May  29,  1830.] 


32 


AN  ACT, 

TO  AMEND  THE  ACTS  REGULATING  THE  COMMERCIAL  INTERCOURSE  BE- 
TWEEN THE  UNITED  STATES  AND  CERTAIN  COLONIES  OF  GREAT  BRITAIN. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled , That  whenever  the 
President  of  the  United  States  shall  receive  satisfactory  evidence  that 
the  government  of  Great  Britain  will  open  the  ports  in  its  colonial  pos- 
sessions in  the  West  Indies,  on  the  continent  of  South  America,  the 
Bahama  Islands,  the  Caicos,  and  the  Bermuda  or  Somer  Islands,  to  the 
vessels  of  the  United  States,  for  an  indefinite  or  for  a limited  term;  that 
the  vessels  of  the  United  States  and  their  cargoes,  on  entering  the  colo- 
nial ports  aforesaid,  shall  not  be  subject  to  other  or  higher  duties  of 
tonnage  or  impost,  or  charges  of  any  other  description,  than  would  be 
imposed  on  British  vessels  or  their  cargoes,  arriving  in  said  colonial 
possessions  from  the  United  States ; that  the  vessels  of  the  United  States 
may  import  into  the  said  colonial  possessions  from  the  United  States  any 
article  or  articles  which  could  be  imported  in  a British  vesssel  into  the 
said  possessions  from  the  United  States ; and  that  the  vessels  of  the 
United  States  may  export  from  the  British  colonies  aforementioned,  to 
any  country  whatever,  other  than  the  dominions  or  possessions  of  Great 
Britain,  any  article  or  articles  that  can  be  exported  therefrom  in  a British 
vessel,  to  any  country  other  than  the  British  dominions  or  possessions 
as  aforesaid  ; leaving  the  commercial  intercourse  of  the  United  States, 
with  all  other  parts  of  the  British  dominions  or  possessions,  on  a footing 
not  less  favorable  to  the  United  States  than  it  now  is,  and  that  then,  and 
in  such  case,  the  President  of  the  United  States  shall  be,  and  he  is 
hereby,  authorised  at  any  time  before  the  next  session  of  Congress,  to 
issue  his  proclamation,  declaring  that  he  has  received  such  evidence ; 
and,  thereupon,  from  the  date  of  such  proclamation,  the  ports  of  the 
United  States  shall  be  opened,  indefinitely  or  for  a term  fixed,  as  the 
case  may  be,  to  British  vessels  coming  from  the  said  British  colonial 
possessions,  and  their  cargoes,  subject  to  no  other  or  higher  duty  of  ton- 
nage or  impost,  or  charge  of  any  description  whatever,  than  would  be 
levied  on  the  vessels  of  the  United  States,  or  their  cargoes,  arriving 
from  the  said  British  possessions ; and  it  shall  be  lawful  for  the  said 
British  vessels  to  import  into  the  United  States,  and  to  export  therefrom, 
any  article  or  articles  which  may  be  imported  or  exported  in  vessels  of 
the  United  States;  and  the  act,  entitled  u An  act  concerning  naviga- 
tion,^” passed  on  the  eighteenth  day  of  April,  one  thousand  eight  hun- 
dred and  eighteen  ; an  act  supplementary  thereto,  passed  the  fifteenth 
day  of  May,  one  thousand  eight  hundred  and  twenty  ; and  an  act,  enti- 
tled cc  An  act  to  regulate  the  commercial  intercourse  between  the  United 
States  and  certain  British  ports,”  passed  on  the  first  day  of  March,  one 
thousand  eight  hundred  and  twenty-three,  are,  in  such  case,  hereby  de- 
clared to  be  suspended,  or  absolutely  repealed,  as  the  case  may  require. 

Sect.  2.  And  be  it  f urther  enacted , That,  whenever  the  ports  of  the 
United  States  shall  have  been  opened,  under  the  authority  given  in  the 
first  section  of  this  act,  British  vessels  and  their  cargoes  shall  be  admitted 
to  an  entry  in  the  ports  of  the  United  States  from  the  islands,  provinces, 
or  colonies,  of  Great  Britain,  on  or  near  the  North  American  continent, 
and  North  or  East  of  the  United  States. 

[Approved9  May  29,  1830.] 


63 


AN  ACT, 

TO  REPEAL  THE  TONNAGE  DUTIES  UPON  SHIPS  AND  VESSELS  OF  THE 
UNITED  STATES,  AND  UPON  CERTAIN  FOREIGN  VESSELS. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled , That,  from  and  after 
the  first  day  of  April  next,  no  duties  upon  the  tonnage  of  the  ships  and 
vessels  of  the  United  States,  of  which  the  officers  and  two-thirds  of  the 
crew  shall  be  citizens  of  the  United  States,  shall  be  levied  or  collected  ; 
and  all  acts  and  parts  of  acts  imposing  duties  upon  the  tonnage  of  ships 
and  vessels  of  the  United  States,  officered  and  manned  as  aforesaid,  so 
far  as  the  same  relate  to  the  imposition  of  such  duties,  shall,  from  and 
after  said  first  day  of  April  next,  be  repealed. 

Sect.  2.  And  be  it  further  enacted , That,  from  and  after  the  said  first 
day  of  April  next,  all  acts  and  parts  of  acts  imposing  duties  upon  the 
tonnage  of  the  ships  and  vessels  of  any  foreign  nation,  so  far  as  the  same 
relate  to  the  imposition  of  such  duties,  sh&ll  be  repealed  : Provided , 
That  the  President  of  the  United  States  shall  be  satisfied  that  the  discri- 
minating or  countervailing  duties  of  such  foreign  nation,  so  far  as  they 
operate  to  the  disadvantage  of  the  United  States,  have  been  abolished. 

[ Approved , May  31,  1830.] 


BY  THE  PRESIDENT  OF  THE  UNITED  STATES  OF  AMERICA. 

A PROCLAMATION. 

Whereas,  by  an  act  of  the  Congress  of  the  United  States,  passed  on 
the  twenty-ninth  day  of  May,  one  thousand  eight  hundred  and  thirty,  it 
is  provided  that,  whenever  the  President  of  the  United  States  shall  re- 
ceive satisfactory  evidence  that  the  Government  of  Great  Britain  will 
open  the  ports  in  its  colonial  possessions  in  the  West  Indies,  on  the  Con- 
tinent of  South  America,  the  Bahama  Islands,  the  Caicos,  and  the  Ber- 
muda or  Somer  Islands,  to  the  vessels  of  the  United  States,  for  an  inde- 
finite or  for  a limited  term ; that  the  vessels  of  the  United  States,  and 
their  cargoes,  on  entering  the  colonial  ports  aforesaid,  shall  not  be  sub- 
ject to  other  or  higher  duties  of  tonnage  or  impost,  or  charges  of  any 
other  description,  than  would  be  imposed  on  British  vessels,  or  their 
cargoes,  arriving  in  the  said  colonial  possessions  from  the  United  States  ; 
that  the  vessels  of  the  United  States  may  import  into  the  said  colonial 
possessions,  from  the  United  States,  any  article  or  articles  which  could 
be  imported  in  a British  vessel  into  the  said  possessions,  from  the  United 
States  ; and  that  the  vessels  of  the  United  States  may  export  from  the 
British  colonies  aforementioned,  to  any  country  whatever,  other  than 
the  dominions  or  possessions  of  Great  Britain,  any  article  or  articles  that 
can  be  exported  therefrom  in  a British  vessel,  to  any  country  other  than 
the  British  dominions  or  possessions  as  aforesaid — leaving  the  commer- 
cial intercourse  of  the  United  States  with  all  other  parts  of  the  British 
dominions  or  possessions  on  a footing  not  less  favorable  to  the  United 
States  than  it  now  is — that  then,  ajul  in  such  case,  the  President  of  the 
United  States  shall  be  authorised,  at  any  time  before  the  next  session  of 
Congress,  to  issue  his  proclamation,  declaring  that  he  had  received  such 


34 


evidence  ; and  that,  thereupon  and  from  the  date  of  such  proclamation* 
the  ports  of  the  United  States  shall  be  opened  indefinitely,  or  for  a term 
fixed,  as  the  case  may  be,  to  British  vessels  coming  from  the  said  British 
colonial  possessions,  and  their  cargoes,  subject  to  no  other  or  higher 
duty  of  tonnage  or  impost,  or  charge  of  any  description  whatever,  than 
would  be  levied  on  the  vessels  of  the  United  States,  or  their  cargoes, 
arriving  from  the  said  British  possessions  ; and  that  it  shall  be  lawful 
for  the  said  British  vessels  to  import  into  the  United  States,  and  to  ex- 
port therefrom,  any  article  or  articles  which  may  be  imported  or  ex- 
ported in  vessels  of  the  United  States  ; and  that  the  act,  entitled  aAn 
act  concerning  navigation,”  passed  on  the  eighteenth  day  of  April,  one 
thousand  eight  hundred  and  eighteen,  an  act  supplementary  thereto, 
passed  the  fifteenth  day  of  May,  one  thousand  eight  hundred  and  tw  enty, 
and  an  act,  entitled  uAn  act  to  regulate  the  commercial  intercourse 
between  the  United  States  and  certain  British  ports,”  passed  on  the  first 
day  of  March,  one  thousand  eight  hundred  and  twenty-three,  shall,  in 
such  case,  be  suspended,  or  absolutely  repealed,  as  the  case  may  require. 

And,  whereas,  by  the  said  act,  it  is  further  provided,  that,  whenever 
the  ports  of  the  United  States  shall  have  been  opened  under  the  autho- 
rity thereby  given,  British  vessels  and  their  cargoes  shall  be  admitted 
to  an  entry  in  the  ports  of  the  United  States,  from  the  islands,  provinces, 
or  colonies  of  Great  Britain,  on  or  near  the  North  American  Continent, 
and  North  and  East  of  the  United  States. 

And,  whereas,  satisfactory  evidence  has  been  received  by  the  Presi- 
dent of  the  United  States,  that,  whenever  he  shall  give  effect  to  the  pro- 
visions of  the  act  aforesaid,  the  government  of  Great  Britain  will  open, 
for  an  indefinite  period,  the  ports  in  its  colonial  possessions  in  the  West 
Indies,  on  the  Continent  of  South  America,  the  Bahama  Islands,  the 
Caicos,  and  the  Bermuda  or  Somer  Islands,  to  the  vessels  of  the  United 
States,  and  their  cargoes,  upon  the  terms,  and  according  to  the  requisi- 
tions of  the  aforesaid  act  of  Congress. 

Now,  therefore,  I,  Andrew  Jackson,  President  of  the  United  States  of 
America,  do  hereby  declare  and  proclaim,  that  such  evidence  has  been 
received  by  me  ; and  that,  by  the  operation  of  the  act  of  Congress, 
passed  on  the  29th  day  of  May,  one  thousand  eight  hundred  and  thirty, 
the  ports  of  the  United  States  are,  from  the  date  of  this  proclamation, 
open  to  British  vessels  coming  from  the  said  British  possessions,  and 
their  cargoes,  upon  the  terms  set  forth  in  the  said  act ; the  act,  entitled 
C(  An  act  concerning  navigation,”  passed  on  the  eighteenth  day  of  April, 
one  thousand  eight  hundred  and  eighteen,  the  act  supplementary  there- 
to, passed  the  fifteenth  day  of  May,  one  thousand  eight  hundred  and 
twenty,  and  the  act,  entitled  u An  act  to  regulate  the  commercial  inter- 
course between  the  United  States  and  certain  British  ports,”  passed  the 
first  day  of  March,  one  thousand  eight  hundred  and  twTenty-three,  are 
absolutely  repealed ; and  British  vessels  and  their  cargoes  are  admitted 
to  an  entry  in  the  ports  of  the  United  States,  from  the  islands,  provinces, 
and  colonies  of  Great  Britain,  on  or  near  the  North  American  Continent, 
and  North  or  East  of  the  United  States. 

Given  under  my  hand,  at  the  city  of  Washington,  the  fifth  day  of 
October,  in  the  year  of  our  Lord  one  thousand  eight  hundred 
[L.  S.]  and  thirty,  and  the  fifty-fifth  of  the  Independence  of  the 
United  States.  ANDREW  JACKSON. 

By  the  President : 

M.  VAN  BUREN,  Secretary  of  State. 


35 


CIRCULAR  TO  THE  COLLECTORS  OF  CUSTOMS. 

Treasury  Department,  ) 
October  6th , 1830.  \ 

Sir  : You  will  perceive  by  the  Proclamation  of  the  President,  here- 
with transmitted,  that,  from  and  after  the  date  thereof,  the  act,  entitled 
<fAn  act  concerning  Navigation,”  passed  on  the  18th  of  April,  1818,  an 
act  supplementary  thereto,  passed  the  15th  of  May,  1820,  and  an  act, 
entitled  uAn  act  to  regulate  the  commercial  intercourse  between  the 
United  States  and  certain  British  ports,”  passed  on  the  1st  of  March, 
1823,  are  absolutely  repealed  ; and  the  ports  of  the  United  States  are 
opened  to  British  vessels,  and  their  cargoes,  coming  from  the  British 
colonial  possessions  in  the  West  Indies,  on  the  Continent  of  South  Ame* 
rica,the  Bahama  Islands,  the  Caicos,  and  the  Bermuda  or  Somer  Islands  ; 
also,  from  the  islands,  provinces,  or  colonies  of  Great  Britain,  on  or  near 
the  North  American  Continent,  and  North  or  East  of  the  United  States. 
By  virtue  of  the  authority  of  this  proclamation,  and  in  conformity  with 
the  arrangement  made  between  the  United  States  and  Great  Britain,  and 
under  the  sanction  of  the  President,  you  are  instructed  to  admit  to  entry 
such  vessels,  being  laden  with  the  productions  of  Great  Britain  or  her 
said  colonies , subject  to  the  same  duties  of  tonnage  and  impost,  and 
other  charges,  as  are  levied  on  the  vessels  of  the  United  States,  or  their 
cargoes,  arriving  from  the  said  British  colonies  ; You  will,  also,  grant 
clearances  to  British  vessels  for  the  several  ports  of  the  aforesaid  colo- 
nial possessions  of  Great  Britain,  such  vessels  being  laden  with  such 
articles  as  may  be  exported  from  the  United  States  in  vessels  of  the 
United  States  : And  British  vessels,  coming  from  the  said  British  colo- 
nial possessions,  may  also  be  cleared  for  foreign  ports  and  places  other 
than  those  in  the  said  British  colonial  possessions,  being  laden  with  such 
articles  as  may  be  exported  from  the  United  States  in  vessels  of  the 
United  States. 

I am,  sir,  very  respectfully, 

Your  obedient  servant, 

S.  D.  INGHAM, 

Secretary  of  the  Treasury » 


AN  ACT, 

TO  AUTHORISE  THE  TRANSPORTATION  OF  MERCHANDISE  BY  LAND  OR  BY 
WATER  WITH  THE  BENEFIT  OF  DEBENTURE. 

Sect.  1.  Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled , That  from  and  after 
the  passage  of  this  act,  all  goods,  wares,  or  merchandise  imported  into 
the  United  States,  the  duties  on  which  have  been  paid,  or  secured  to  be 
paid,  may  be  transported  by  land,  or  partly  by  land,  and  partly  by  water, 
from  the  district  into  which  they  were  imported  to  two  other  districts,  and 
exported  from  either  of  them  with  the  benefit  of  drawback  : Provided , That 
all  regulations  and  formalities  now  in  force  relating  to  the  transportation  of 
goods,  wares,  or  merchandise,  by  land  or  by  water,  from  the  district  into 


36 


which  they  were  imported  to  another  district,  for  the  benefit  of  drawback, 
and  such  other  regulations  as  are  prescribed  under  and  by  virtue  of  the  act 
to  which  this  is  an  addition,  for  the  further  transportation  of  such  goods, 
wares,  or  merchandise,  to  other  districts,  shall  be  complied  with  : And 
provided , a&o,  That  all  the  regulations  and  formalities  now  in  force,  re- 
specting the  exportation  of  goods,  wares,  and  merchandise,  for  the  bene- 
fit of  drawback,  shall  be  complied  with,  so  far  as  may  be  consistent 
with  the  other  provisions  of  the  act  to  which  this  is  an  addition ; and 
the  Secretary  of  the  Treasury  shall  be,  and  he  is'  hereby,  authorised  to 
prescribe  the  form  of  the  certificate  to  be  used,  and  the  oaths  to  be  taken 
on  the  transportation  of  such  goods,  wares,  or  merchandise,  from  the 
second  district  into  which  they  may  be  so  brought,  to  the  third  district. 

[ Approved , February  12,  1831.] 


EXTRACT  FROM  AN  ACT, 

SUPPLEMENTARY  TO,  AND  TO  AMEND,  AN  ACT,  ENTITLED  u AN  ACT  TO 
REGULATE  THE  COLLECTION  OF  DUTIES  ON  IMPORTS  AND  TONNAGE,” 
PASSED  SECOND  MARCH,  ONE  THOUSAND  SEVEN  HUNDRED  AND  NINETY- 
NINE,  AND  FOR  OTHER  PURPOSES. 

Sections  now  in  force  relating  to  tlie  exportation  of 
goods,  wares  and  merchandise  for  tlte  benefit  of  draw- 
back. 

Sect.  28.  And  be  it  further  enacted , That  all  goods,  wares,  or  mer- 
chandise, imported  into  the  United  States,  the  duties  on  which  shall  have 
been  paid,  or  secured  to  be  paid,  may  be  transported  coastwise,  from  the 
district  into  which  they  were  imported  to  two  other  districts,  and  exported 
from  either  of  them  with  the  benefit  of  drawback  : Provided , That  all 
regulations  and  formalities  now  in  force,  relating  to  the  transportation  of 
goods,  wares,  and  merchandise,  coastwise,  from  the  district  into  which 
they  were  imported  to  another  district,  for  benefit  of  drawback,  and 
such  other  regulations  as  are  prescribed  under  and  by  virtue  of  this  act, 
for  the  further  transportation  of  such  goods,  wares,  or  merchandise,  to 
other  districts,  shall  be  complied  with  : And  provided , also , That  all  the 
regulations  and  formalities  now  in  force,  respecting  the  exportation  of 
goods,  wares,  and  merchandise,  for  the  benefit  of  drawback,  shall  be 
complied  with,  so  far  as  may  be  consistent  with  other  provisions  of  this 
act;  and  the  Secretary  of  the  Treasury  shall  be,  and  he  is  hereby  au- 
thorised to  prescribe  the  form  of  the  certificate  to  be  used,  and  of  the 
oaths  to  be  taken,  on  the  transportation  of  such  goods,  wares,  or  mer- 
chandise, from  the  second  district  into  which  they  may  be  brought,  to 
the  third  district. 

Sect.  29.  And  be  it  further  enacted , That  all  goods,  wares,  or  mer- 
chandise, subject  to  ad  valorem  duty,  and  intended  for  exportation,  with 
benefit  of  drawback,  which  shall  be  transported  from  one  district  to 
another,  shall  be  accompanied  by  a copy  from  the  invoice,  of  the  cost 
thereof,  certified  by  the  Collector  of  the  district  from  which  they  may 
have  been  last  re-shipped,  which  certified  copy  shall  be  produced  to  the 
Collector  of  the  district  from  which  such  goods,  wares,  or  merchandise, 
are  intended  to  be  exported ; and  such  goods,  wares,  or  merchandise,  as 


37 


well  as  all  such  goods,  wares,  or  merchandise  subject  to  ad  valorem 
duty,  as  shall  be  exported  from  the  district  into  which  they  may  have 
been  originally  imported,  shall  be  inspected  by  the  appraisers  at  the  time 
of  exportation,  in  the  manner  provided  by  this  act,  on  the  importation  of 
such  goods,  wares,  or  merchandise ; and  if  the  same  are  found  not  to 
correspond  with  the  original  invoice,  the  said  goods,  wares,  or  merchan- 
dise, shall  be  subjected  to  forfeiture,  according  to  the  provisions  of  the 
eighty-fourth  section  of  an  act,  entitled  u An  act  to  regulate  the  collec- 
tion of  duties  on  imports  and  tonnage,”  passed  the  second  of  March, 
one  thousand  seven  hundred  and  ninety-nine. 

Sect.  30.  And  be  it  further  enacted , That  in  all  cases  of  entry  of 
goods,  wares  or  merchandise,  for  the  benefit  of  drawback,  the  time  of 
twenty  days  shall  be  allowed,  from  the  date  of  the  clearance  of  the  ship 
or  vessel,  in  which  the  same  shall  have  been  laden,  for  taking  the  oaths, 
completing  the  entry,  and  giving  the  exportation  bonds  for  the  same : 
Provided , That  the  exporter  shall  have,  in  every  other  particular,  com- 
plied with  the  regulations  and  formalities  heretofore,  and  by  this  act, 
established  for  entries  of  exportation  of  goods,  wares  or  merchandise, 
for  the  benefit  of  drawback. 

Sect.  31.  And  be  it  further  enacted , That,  in  all  cases  where  goods, 
wares,  or  merchandise,  entitled  to  debenture,  shall  be  re-shipped  for 
transportation  coastwise,  before  the  necessary  certificates  are  issued  by 
the  Collector  of  the  port  where  imported,  the  same  shall  be  allowed 
to  be  entered  for  debenture,  at  the  district  to  which  they  shall  be 
so  transported,  without  forfeiting  the  benefit  of  drawback : Provi- 
ded, That  the  person  or  persons  so  entering  said  goods,  wares  or  mer- 
chandise, shall  produce,  from  the  Collector  of  the  port  from  whence  the 
same  shall  have  been  last  shipped,  a certificate  that  the  coastwise  cer- 
tificates were  not  issued  at  the  time  of  the  sailing  of  the  vessel  on  board 
which  the  said  goods,  wares,  or  merchandise,  shall  have  been  so  shipped, 
and  shall  deliver  the  coastwise  certificates  required  in  such  cases,  to  the 
Collector  of  the  port  where  the  same  shall  have  been  so  entered,  within 
two  months  from  the  date  of  entry,  and  before  the  said  goods,  wares,  or 
merchandise,  shall  be  entered  for  exportation. 

[ Approved , March  1,  1823.] 


Treasury  Department,  > 
Comptroller’s  Office , November  15,  1830.  ) 

It  is  deemed  proper  on  this  occasion,  also  to  specify  the  vessels  of  such 
foreign  nations  which,  if  entitled  to  an  entry  at  all,  are  now  entitled  to 
an  entry  at  the  domestic  rate  of  tonnage  duties  and  impost,  and  which 
will  be  exempted  from  the  payment  of  tonnage  duties,  (with  a certain 
exception  in  the  case  of  vessels  of  Spain,)  from  and  after  the  1st  of  April 
next,  according  to  the  terms  of  the  2d  section  of  the  Act  of  31st  May, 
1830,  together  with  the  authorities  by  which  they  will  have  become  en- 
titled to  such  exemption. 

First.  As  to  Tonnage  Duties. 

Vessels  of  Great  Britain  from  his  Britannic  Majesty’s  territories  in 
Europe,  or  from  any  other  foreign  port  or  place.  (Convention 
with  Great  Britain  of  3d  July,  1815.  j 


38 


Vessels  of  Great  Britain,  coming  from  the  British  Islands,  Provinces  and 
Colonies,  on  or  near  the  North  American  Continent,  and  North  or 
East  of  the  United  States.  (Presidents  Proclamation  of  5th  Oc- 
tober, 1830,  and  Act  of  29th  May,  1830.) 

Do.  of  the  Netherlands,  from  whatever  port  or  place  arriving.  (Act  of 

Congress  of  7th  January,  1824.) 

Do.  of  the  Imperial  Hanseatic  Cities  of  Lubeck,  Bremen,  and  Hamburg, 
(Treaty  of  20th  December,  1827.) 

Do.  of  Denmark.  (Treaty  of  26th  April,  1826.) 

Do.  of  Brazil.  (Treaty  of  12th  December,  1828.) 

Do.  of  the  Kingdom  of  Prussia.  (Treaty  of  1st  May,  1828.) 

Do.  of  Russia.  (Act  of  7th  January,  1824.) 

Do.  of  Sweden  and  Norway,  and  the  Island  of  St.  Bartholomews. 
(Treaty  of  4th  July,  1827.) 

Do.  of  the  Dukedom  of  Oldenburg.  (President’s  Proclamation  of  18th 
September,  1830.) 

Do.  of  the  Kingdom  of  Sardinia.  (Act  of  7th  January,  1824.) 

Do.  of  Central  America.  (Treaty  of  5th  December,  1825.) 

Do.  of  the  Dominions  of  the  Pope.  (President’s  Proclamation  of 
7th  June,  1827.) 

Do.  of  Austria.  (President’s  Proclamation  of  3d  June,  1829.) 

Do.  of  the  Republic  of  Colombia.*  (Treaty  of  3d  October,  1824.) 

Do.  of  the  Kingdom  of  Hanover.  (President’s  Proclamation  of  1st 
July,  1828.) 

Do.  of  French  vessels,  coming  directly  from  the  Islands  of  Martinique 
and  Gaudaloupe,  and  the  ports  of  Moule  and  Grand  Bourg,  and 
laden  with  articles,  the  produce  of  those  Islands.  (Act  of  9th  May, 
1828,  and  President’s  decision  under  it.  See  Circular  of  9th  Feb- 
ruary, 1829.) 

Do.  of  Spanish  vessels,  only  on  entry  in  the  ports  of  Pensacola  and  St. 
Augustine,  in  the  Floridas,  and  when  laden  with  Spanish  produc- 
tions and  coming  directly  from  ports  in  Spain  or  her  colonies,  until 
the22d  May,  1833.  (Fifteenth  article  of  the  Treaty  with  Spain, 
of  22d  February,  1819.) 

Second.  In  vessels  of  what  nations  the  cargoes,  whether  consisting 

of  the  produce  or  manufacture  of  the  country,  or  of  any  other  country, 

are  entitled  to  an  entry  at  the  domestic  rate  of  duties,  and  under  what 

authorities,  viz : 

Vessels  of  the  Kingdom  of  Denmark.  (Treaty  of  26th  April,  1826.) 

Do.  of  Central  America.  (Treaty  of  5th  December,  1825.) 

Do.  of  the  Republic  of  Colombia.  (Treaty  of  3d  October,  1824.) 

Do.  of  Sweden  and  Norway,  and  the  Islands  of  Saint  Bartholomew. 
(Treaty  of  4th  July,  1827.) 

Do.  of  the  Hanseatic  Cities  of  Lubeck,  Bremen,  and  Hamburg. 
(Treaty  of  20th  December,  1827.) 

Do.  of  Brazil.  (Treaty  of  12th  December,  1828.) 

Do.  of  Austria.  (Proclamation  of  the  President  of  the  3d  June,  1829.) 

Do.  of  Prussia.  (Treaty  of  1st  May,  1828.) 

Do.  of  the  Dukedom  of  Oldenburg.  (Proclamation  of  the  President 
of  18th  September,  1830.) 


* See  Circular,  page  39. 


39 


Third.  In  vessels  of  what  nations  only  the  cargoes  consisting  of  the 
produce  or  manufactures  of  the  country,  are  entitled  to  an  entry  at  the 
domestic  rate  of  duties,  and  by  what  authorities  they  are  placed  upon 
that  footing,  viz  : 

Vessels  of  Great  Britain,  with  articles,  the  growth,  produce,  or  manu- 
facture of  his  Britannic  Majesty’s  territories  in  Europe.  (Conven- 
tion with  Great  Britain  of  3d  July,  1815.) 

Do.  of  Great  Britain,  coming  from  the  British  Islands,  Provinces,  and 
Colonies,  on  or  near  the  North  American  Continent,  and  North  or 
East  of  the  United  States,  being  laden  with  the  productions  of  the 
said  Colonies,  or  of  Great  Britain.  (Proclamation  of  the  Presi- 
dent of  5th  October,  1830,  Act  of  29th  May,  1830,  Convention  of 
1815,  and  Treasury  instructions  of  6th  October,  1830.) 

Do.  of  Spain,  only  in  the  ports  of  Pensacola  and  St.  Augustine,  in  the 
Floridas,  and  until  the  22d  May,  1833.  (Fifteenth  article  of  the 
Treaty  with  Spain  of  22d  February,  1819.) 

Do.  of  the  Netherlands.  (Act  of  Congress  of  7th  January,  1824.) 

Do.  of  Sardinia.  (Ibid.) 

Do.  of  Russia.  (Act  of  Congress  of  7th  January,  1824.) 

Do.  of  France.  (Treaty  of  24th  June,  1822.) 

Do.  of  France,  when  coming  from  the  Islands  of  Martinique  and  Gau- 
daloupe,  and  the  ports  of  Moule  and  Grand  Bourg.  (Act  of  9th 
May,  1828,  and  President’s  decision  under  it.  See  Circular  of  9th 
February,  1829.) 

Do.  of  the  Kingdom  of  Hanover.  (President’s  Proclamation  of  1st 
July,  1828.) 

Do.  of  the  Dominions  of  the  Pope.  (President’s  Proclamation  of  7th 
June,  1827.) 

Do.  of  the  United  Mexican  States.  (President’s  Proclamation,  dated 
5th  April,  1831.) 

Do.  of  Portugal.  (Act  of  Congress  of  4th  July,  1836.) 

So  far  as  respects  the  produce  or  manufactures  of  Portugal  proper,  in- 
cluding Madeira,  Porto  Santo,  and  the  Azores,  when  imported  in  vessels 
wholly  and  truly  belonging  to  the  subjects  or  citizens  of  said  places. 

JOS.  ANDERSON,  Comptroller. 


CIRCULAR  TO  COLLECTORS  OF  THE  CUSTOMS. 

Treasury  Department,  ) 

July  14th,  1837.  ] 

By  information  communicated  through  the  Department  of  State,  it 
•appears  that  the  Treaty  between  the  United  States  and  the  Republic  of 
Colombia,  of  the  third  October,  one  thousand  eight  hundred  and  twenty- 
four,  expired  by  its  own  limitation  on  the  twenty-seventh  day  of  May 
last,  and  that  since  said  Treaty  was  made,  a division  took  place  of  that 
Republic  into  three  Independent  States,  to  wit : — Ecuador,  Venezuela, 
and  New  Grenada.  With  Venezuela  a new  Treaty  has  been  formed, 
and  in  regard  to  Ecuador  the  provisions  of  the  former  Treaty  with  Co- 
lombia are  believed  to  be  still  adhered  to  in  favor  of  the  commerce 
and  navigation  of  the  United  States.  But  the  Government  of  New 
Grenada  has  officially  notified  the  Governors  of  the  Provinces  of  that 
Republic,  as  to  the  expiration  of  the  term  fixed  by  the  Treaty  between 


40 


the  United  States  and  Colombia,  for  the  duration  of  the  stipulations  of 
that  instrument  relative  to  navigation  and  commerce. 

Under  these  circumstances,  you  will  henceforth  exact  the  legal  dis- 
criminating duties  of  tonnage  and  impost  on  the  vessels  and  cargoes 
belonging  to  the  Republic  of  New  Grenada. 

LEVI  WOODBURY, 

Secretary  of  the  Treasury . 


TABLE  OF  TONNAGE, 

To  he  paid  at  the  time  of  entering  the  vessel , and  before  any  permit  shall 
he  granted  for  unloading  any  part  of  the  cargo . 

ON  ALL  SHIPS  OR  VESSELS,  ENTERING  FROM  ANY  FOREIGN  PORT  OR  PLACE. 

Per  ton . 

Ships  or  vessels  of  the  United  States,  having  three-fourths  of 
the  crew,  and  all  the  officers  American  citizens,  ...  6 cts. 

Ships  or  vessels  of  nations,  entitled  by  treaty  to  enter  at  the 

same  rate  as  American  vessels,  . . . . . . 6 (C 

Ships  or  vessels  of  the  United  States,  not  having  three-fourths 

of  the  crew  as  above, 50  cc 

On  foreign  ships  or  vessels  other  than  those  entitled  by  treaty,  50  u 
Additional  tonnage  on  foreign  vessels,  denominated  Light  Mo- 
ney, * 50  cc 

Licensed  Coasters  are  also  liable  once  in  each  year  to  a duty  of  fifty 
cents  per  ton,  being  engaged  in  trade  from  a port  in  one  state  to  a port 
in  another  state  other  than  an  adjoining  state ; unless  the  officers  and 
three-fourths  of  the  crew  are  American  citizens  ; to  ascertain  which, 
their  crews  are  always  liable  to  examination  by  an  officer. 

A foreign  vessel  is  not  permitted  to  carry  on  the  coasting  trade  ; but 
having  arrived  from  a foreign  port  with  a cargo  consigned  to  more  than 
one  port  of  the  United  States,  she  may  proceed  ^coastwise  with  a certi- 
fied manifest  until  her  voyage  is  completed. 


Vessels  off  sucli  Foreign  liatiows  and  Character  as  are 
subject  to  the  payment  of  Foreign  ^Duties. 

Per  ton . 


Vessels  of 

France,  (except  from  the  Islands  of  Martinique-  and 

Gaudaloupe  and  the  ports  of  Moule 

and 

Grand 

Bourg,)  ...... 

$ 94 

cc 

Spain,  from  ports  in  Spain,  . 

• 

05 

cc 

Spain,  from  all  other  ports  or  places,  . 

. 

1 50 

cc 

Portugal,  (after  11th  October,  1837,)  . 

. 

1 00 

cc 

Sicily,  

• 

1 00 

cc 

Naples, 

• 

1 00 

cc 

Hayti,  

• • 

1 00 

cc 

New  Grenada,* 

. 

1 00 

cc 

Texas, 

. . 

1 00 

cc 

Without  Register , .... 

• 

1 00 

* See  Circular,  page  39. 


41 


Vessels  of  Foreign  I^ations  asid  CSaaracfer  the  Cargoes  of 
which  are  subject  to  the  payment  of  Foreign  Duties. 
Vessels  of  Spain,  . . . Pay  10  per  cent,  additional  duty 


CC 

Portugal,  (after  11th  Oct.  1837,) 

10 

do. 

do. 

CC 

Sicily,  .... 

10 

do. 

do. 

CC 

Naples,  .... 

10 

do. 

do. 

CC 

Hayti,  .... 

10 

do. 

do. 

CC 

New  Grenada, 

10 

do. 

do. 

CC 

Texas,  .... 

10 

do. 

do. 

CC 

Without  Register , 

10 

do. 

do. 

It  will  be  observed  that  the  Tariff  exhibits  the  nett  duty  upon  goods 
paying  an  ad  valorem  rate  of  duty  , whereas  the  rates  of  duty  on  articles 
paying  a specific  rate  of  duty,  remain  the  same,  according  to  the  Law 
of  1832 ; except  only  such  as  have  been  altered  by  enactment  of  Con- 
gress  or  by  decisions  of  the  Courts  and  Treasury. 

The  reason  why  the  specific  rates  of  duty  remain  the  same  (nominally) 
as  in  1832,  is,  that  the  nett  duty  cannot  be  ascertained  without  a know- 
ledge of  the  cost  of  the  goods.  Most  (S  specific  goods”  are  entitled  to 
the  reduction  of  duty  on  an  excess  above  twenty  per  cent,  ad  valorem, 
and  the  duty,  therefore,  differs  according  to  the  cost. 

EXAMPLES. 

1st.  When  the  duty  does  not  exceed  twenty  per  cent,  ad  valorem  on 
the  cost  of  the  goods  : 

Cost,  $125 — 10,000  Segars  a $2,50,  is  $25,00  is  $2  50  per  thousand, 

or,  20  per  cent,  ad  valorem. 

2d.  When  the  duty  exceeds  twenty  per  cent,  ad  valorem  : 

Cost,  $100 — 10,000  Segars  a $2,50,  is  $25  00 
Deduct  40  per  cent.  . . . 10  00 

15  00 

Add  8 per  cent  on  cost,  . . . 8 00 


$23  00  is  $2  30  per  thousand, 
or,  23  per  cent,  ad  valorem. 

3d.  When  the  duty  exceeds  twenty  per  cent,  ad  valorem — the  quan- 
tity being  the  same  as  in  the  last  example,  but  the  cost  being  different : 

Cost,  $50 — 10,000  Segars  a $2,50,  is  . $25  00 

Deduct  40  per  cent.  . . . . 10  00 


15  00 

Add  8 per  cent,  on  cost,  . . . 4 00 


$19  00  is  $1  90  per  thousand, 
or,  38  per  cent,  ad  valorem. 

Note.' — The  same  principles  whereby  the  cost  of  an  article  regulates 
the  duty  upon  it,  are  applicable  to  all  “ specific  goods.” 


TARIFF 


OR 


Imposed  by  the  Acts  or  Congress  of  July  14,  1832,  and  March  2, 
1833,  on  all  Goods,  Wares,  and  Merchandise,  imported 
into  the  United  States  of  America. 


. A. 

Absynth,  extract  of 

Absynth,  oil  of,  or  Wormwood,  . 

Acacia,  or  gum  arabic, 

Acetous  acid, 

Acetate  of  lead,  or  white  lead, 
Acetate  of  potasse, 

Acetic  acid, 

Acetate  of  quicksilver, 

Acid,  benzoic, 

Acid,  citric,  white  or  yellow, 

Acid,  muriatic, 

Acid,  nitric,  or  nitric  fort,  . 

Acid,  oxalic, 

Acid,  tartaric,  in  crystals  or  powder 
Acid,  sulphuric,  or  oil  of  vitriol,  , 
Acorns,  .... 
Adhesive  felt,  for  covering  ships* 
bottoms, 

Adhesive  plaster,  salve, 
Adianthum, 

Adzes, 

Agaric, 

Agates, 

Agates,  bookbinders* 

Alabaster,  or  manufactures  of, 
Alcornoque  bark,  . 

Ale,  in  bottles,  (no  duty  on  bottles, 
See  Circular , page  19,)  . 

Ale,  otherwise  than  in  bottles, 
Alkanet  root, 

Alkermes,  . 

Allspice,  oil  of 
Almonds, 


Tariff  of  1832. 

1840,  ’41 , 

As  Brandy 

same  i 

free 

same  i 

free 

same  * 

8 cents  per  gal. 

same  i 

5 cents  per  lb. 

same  i 

free 

same  5 

8 cents  per  gal. 

same  i 

free 

same  s 

free 

same  i 

free 

same  i 

121  per  cent. 

same  s 

121  do. 

same  i 

free 

same  i 

15  per  cent. 

same  s 

3 cents  per  lb. 

same  s 

free 

same  n 

50  per  cent. 

free  i 

free 

same  s 

free 

same  s 

30  per  cent. 

26  p;r.  ct.  i 

free 

same  s 

12i  per  cent. 

same  s 

12|  do 

same  s 

free 

same  s 

free 

same  s 

20  cents  per  gal. 

same  s 

15  do 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

44 


Almonds,  oil  of 
Almond  paste, 

Aloes, 

Alum, 

Amber, 

Amber  beads, 

Amber,  oil  of 
Ambergris, 

Amethyst,  . 

Ammonia,  salts  of 
Ammonia,  volatile 
Ammoniac,  gum 

Ammoniac,  carbonate  or  nitrate  of 
Ammoniac,  bole,  . 

Ammunition,  viz. 

Cannister  shot,  . 

Cannon  balls, 

Chain  shot, 

Grape  shot, 

Gunpowder, 

Langrel  shot, 

Musket  balls, 

Anatomical  preparations, 

Anchors,  and  all  parts  thereof 
Anchovies, 

Anchovies,  in  bottles  or  kegs,  sa 
pro  rata. 

Angelica  root, 

Angora  goat’s  wool  or  hair, 
Angora  gloves  and  mits,  <■ 
Animals, 

Animal  oil,  not  otherwise  enume 
ted, 

Annatto, 

Annealed  iron  wire  to  pay  duty 
other  iron  wire. 

Anise  seed, . 

Anise  seed,  oil  of  . 

Anthos,  oil  of 

Antimony,  crude,  and  all  prepa 
tions  of  . 

Antique  oil, 

Antiquities  specially  imported, 
Antiquities  not  specially  import 
according  to  the  materials 
which  they  are  composed. 
Anvils, 


Tariff  of  1832. 

1840,  ’41 

To  June 
30,  1842. 

free 

same 

same 

15  per  cent. 

same 

same 

free 

same 

same 

$2  50  per  cwt. 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

free 

same 

same 

free 

same 

same 

12|  percent. 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

1 cent  per  lb. 

same 

same 

1 do 

same 

same 

1 do 

same 

same 

1 do 

same 

same 

8 cents  per  lb. 

same 

same 

1 cent  per  lb. 

same 

same 

15  per  cent. 

same 

same 

free 

same 

same 

2 cents  per  lb. 

same 

same 

100  cents  per  brl. 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21£  pr.  c. 

free 

same 

same 

free 

same 

same 

free 

s 

same 

same 

free 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

free 

> 

same 

same 

2 cents  per  lb. 

e 

r 

a 

e 

same 

same 

45 


has  been  paid,  Provided , the  goods 
have  not  changed  owners  5 in 
which  case  to  pay  as  foreign 
goods, 

Apothecaries’  glass  measures  with 
engraved  lines,  . 
and 

Apothecaries’  vials  and  bottles,  6 
oz.  and  under, 

Apothecaries’  vials  and  bottles,  ex' 
ceeding  the  capacity  of  six,  and 
not  exceeding  the  capacity  of  six- 
teen oz.  each, 

Apparatus  philosophical,  specially 
imported  by  order  and  for  the  use 
of  any  Society  incorporated  for 
philosophical  or  literary  purposes, 
or  for  the  encouragement  of  the 
fine  arts,  or  by  order  and  for  the 
use  of  any  seminary  of  learning, 
school,  or  college,  within  the  Uni- 
ted States  or  the  Territories  there- 
of,  .... 

Apparatus  philosophical,  not  spe- 
cially imported,  according  to  the 
materials  of  which  they  are  com- 
posed. 

Apparel,  wearing,  and  other  per- 
sonal baggage  in  actual  use, 
Aqua  ammonia,  or  hartshorn, 
Aqua-fortis, 

Aqua  mellis, 

Arabias,  cotton  and  linen  . 

Arabic,  gum  . . 

Arrack,  .... 
Armenian,  bole 
Armenian  stone, 

Archelia,  archil,  or  orchelia, 
Argent  vivum, 

Argol,  . . . 

Arms,  fire,  except  musket  and  rifles 
Arms,  side  .... 
Arrow  root, 

Arsenic,  all  ... 

Articles  of  the  growth,  produce,  or 
manufacture  of  the  United  States, 
or  its  Territories,  and  of  its  fishe- 
ries, .... 
Articles,  all,  composed  wholly  or 
chiefly  in  quantity  of  gold,  silver, 
pearl,  and  precious  stones,  not 
otherwise  specified, 


Tariff  of  1832. 


free 

20  per  cent. 

2 cents  per  lb. 

$1  75  per  gross 


$2  25  per  gross 


free 


free 

same 

free 

same 

12J  per  cent. 

same 

15^  do 

same 

25  do 

23  pr.  ct. 

free 

same 

57  cents  per  gal. 

same 

free 

same 

free 

same 

free 

same 

free 

same 

free 

same 

30  per  cent. 

26  pr.  ct. 

25  do 

23  pr.  ct. 

free 

same 

free 

same 

free 

same 

12|  per  cent. 

same 

1840,  ’41 


same 


same 

same 


same 


same 


same 


To  June 
30,  1842. 


same 

same 

same 

same 


same 


same 


same 

same 

same 

same 

21|pr.  c. 

same 

same 

same 

same 

same 

same 

same 

23  pr.  c to 

21^  pr.  c. 

same 

same 


same 


same 


46 


ject  to  any  other  rate  of  duty. 
Articles  manufactured  from  copper, 
or  of  which  copper  is  the  materia' 
of  chief  value^  not  otherwise  spe 
cified,  .... 
Articles^  all;  imported  for  the  use  of 
the  United  States, 

Articles  used  principally  for  dyeing, 
and  not  otherwise  enumerated, 
Artificial  feathers,  . 

Artificial  flowers,  . 

Asphaltes,  . 

Assafcetida, 

Asses  skin, 

Asses  skin,  imitation  of 
Ava  root,  . 

Aubuysson  carpetings, 

Augers, 

Auripigmentum,  or  orpiment, 

Awl  hafts,  . 

Awls, 

Axes, 

Ayr-stones, 

B. 

Bacon, 

Baftas, 

Baggage,  personal,  in  actual  use, 
Bagging,  called  cotton  bagging, 
Bags,  grass 
Bags,  gunny 
Bags,  woollen 
Bags,  worsted- 
Bags,  cotton,  flax,  or  hemp_ 

Bags,  carpet 
Baizes, 

Balls,  billiard 
Balls,  cannon 
Balls,  musket 
Balls,  wash 
Balm  of  gilead, 

Balsam  of  Tolu, 

Balsam,  medicinal 
Balsams,  all  kinds  of  cosmetic 
Bamboos,  unmanufactured 
Bananas, 

Bangups,  a cotton  stuff  or  cord,  . 
Bark,  all 

Barrege,  if  any  cotton,  if  it  cost  less 
than  35  cents  per  square  yard,  it 
is  to  be  deemed  to  have  cost  35 
<eeats  per  square  yard, 


Tariff  of  1832. 

1840,  *41 

To  June 
30,  1842. 

15  per  cent. 

same 

same 

25  per  cent. 

23  pr.  ct. 

211  pr.  c. 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

211  pr.  c. 

25  do 

23  do 

211  do 

free 

same 

same 

free 

same 

same 

30  per  cent. 

26  pr.  ct. 

23  pr.  ct. 

free 

same 

same 

free 

same 

same 

63  cts.  pr.  sq.  yd. 

same 

same 

25  per  cent. 

23  pr.  ct. 

211  pr.  c. 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

211  pr.  c. 

25  do 

23  do 

2H  do 

30  do 

26  do 

23  do 

free 

same 

same 

3 cents  per  lb. 

same 

same 

25  per  cent. 

23  pr.  ct. 

211  pr.  c. 

free 

same 

same 

31  cts.  pr.  sq.  yd. 

same 

same 

free 

same 

same 

free 

same 

same 

50  per  cent. 

38  pr.  ct. 

29  pr.  ct. 

50  do 

38  do 

29  do 

25  do 

23  do 

211  do 

50  do 

38  do 

29"  do 

16  cts.  pr.  sq.  yd. 

same 

same 

free 

same 

same 

1 cent  per  lb. 

same 

same 

15  per  cent. 

same 

same 

15  do  * 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

sarr  ' 

15  per  cent. 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21 1 pr.  c. 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

211  pr.  c. 

47 


* . 

Tariff  of  1832. 

1840, 541 

Barrege,  if  any  wool, 

• 

50  per  cent. 

38  per  ct. 

Barley, 

. 

15  do 

same 

Barley,  pearl 

. 

free 

same 

Barytes, 

. 

free 

same 

Band  iron,  slit  or  rolled, 

Bar  iron,  when  manufactured 

in 

3 cents  per  lb. 

same 

whole  or  in  part  by  rolling, 

Bar  iron,  not  manufactured  in  whole 

$30  per  ton. 

same 

or  in  part  by  rolling, 

90  cts.  pr.  112  lbs. 

same 

Bar  wood,  . 

free 

same 

Barilla, 

free 

same 

Barytes,  pure  and  muriate  of 

free 

same 

Bastard  files. 

25  per  cent. 

23  per  ct. 

Bassoons,  . 

25  do 

23  do 

Baskets,  wood  or  osier. 

25  do 

23  do 

Baskets,  palm  leaf . 

. 

free 

same 

Baskets,  straw 

15  per  cent. 

same 

Baskets,  grass 

15  do 

same 

Basils, 

30  do 

26  per  ct. 

Bast  ropes  . 

. 

5 cents  per  lb. 

same 

Battledoors, 

25  per  cent. 

23  per  ct. 

Bays,  oil  of  . . . 

free 

same 

Bay  water,  or  bay  rum, 

, 

15  per  cent. 

same 

Bay  wax,  or  myrtle  wax,  . 

free 

same 

Bayonets,  . 

25  per  cent. 

23  per  ct. 

Bdellium,  . 

# 

free 

same 

Beads  of  precious  stones,  . 

12!  per  cent. 

same 

Beads,  gold  and  silver. 

# 

12l  do 

same 

Beads,  all  other 

# 

15“  do 

same 

Beans,  tonkay 

m 

free 

same 

Beans,  vanilla 

free 

same 

Beans,  all  other 

. 

free 

same 

Beaver,  fur  . 

free 

same 

Beam  knives, 

# 

25  per  cent. 

23  per  ct. 

Beams,  scale 

30  do 

26  per  ct. 

Bed  feathers/ 

. 

15  do 

same 

Bed  ticking,  linen  . 

. 

25  do 

23  per  ct. 

Bed  ticking,  cotton 

. 

25  do 

23  do 

Bed  caps,  . 

. 

25  do 

23  do 

Bed  screws. 

. 

25  do 

23  do 

Beef, 

» 

2 cents  per  lb. 

same 

Beer  in  bottles, 

. 

20  cents  per  gal. 

same 

Beer,  otherwise  than  in  bottles, 

. 

15  cents  per  gal. 

same 

Bees  vvax,  . 
Bellows5  pipes, 

. 

free 

same 

. 

25  per  cent. 

23  per  ct. 

Bell  cranks, 

. 

25  do 

23  do 

Bell  levers,  . 

25  do 

23  do 

Bell  pulls,  . 

. 

25  do 

23  do 

Bellows, 

. 

25  do 

23  do 

Belts,  sword  leather 

Belts,  sword  do,  with  gold  or  silver 

30  do 

26  per  ct. 

thread  wove  in,  . 

. 

30  do 

26  do 

To  June 

30,  1842. 

29  per  ct. 

same 

same 

same 

same 

same 

same 
same 
same 
same 
21!  pr.  c. 
21!  do 
2l|  do 
same 
same 
same 
23  per  ct. 
same 
21|  Pr-  c- 
same 
same 
same 
2l!pr.c. 
same 
same 
same 
same 
same 
same 
same 
same 
21!  Pr-  c- 
23  per  ct. 
same 
21!  pr.  c. 
21 J do 
21!  do 
21!  do 
same 
same 
same 
same 
21!  pr.  c- 
21! 

21!  ^ 
21!  do 
21!  do 
23  per  ct. 

23  do 


48 


Belts,  sword,  with  gold  or  silver 
thread,  done  with  a needle, 
Benzoates,  . 

Benzoic  acid  or  flor  benzoin, 
Benzoin, 

Benjamin,  gum 
Bed  spreads,  or  covers,  made  of  the 
scraps  or  waste  ends  of  printed 
calicoes  sewed  together,  not  sub 
ject  to  the  regulations  on  cotton 
cloths, 

Bells,  metal 

Bells,  broken  or  cracked, 

Bells,  silver 
Bells,  gold  . 

Bergamot,  oil  or  essence  of 
Berries,  all  . 

Bezoar  stones, 

Bichromate  of  potash, 

Bick  irons,  . 

Binders5  boards,  paper 
Binding,  carpet 
Binding,  cotton 
Binding,  woollen  a component  part, 
Binding,  worsted  . 

Binding,  silk 
Binding,  leather 
Binding,  linen 
Binding,  quality 
Bird’s-eye  stuff,  linen, 

Bird’s-eye  worsted  stuff, 

Birds, 

Bismuth,  oxide  of . 

Bismuth, 

Bits,  carpenters’ 

Bitter  apple, 

Bitumen, 

Black,  ivory 
Black,  lamp 
Black  lead,  pots 
Black  glass  bottles,  not  ex 
the  capacity  of  one  quart, 

Black  glass  bottles,  exceeding  one 
quart, 

Black  lead  powder, 

Black  lines,  paper  . 

Blacking,  . 

Bladders, 

Blacksmith’s  hammers, 
Blacksmith’s  sledges, 

Black  lead  pencils, . 

Black  frankfort, 


Tariff  of  1832. 

1840,  ’41 1. 

12|  per  cent. 

same  f 

free 

same  ! 

free 

same  : 

free 

same 

free 

same  j 

25  per  cent. 

23  per  ct. : 

25  do 

23  do  ‘ 

free 

same  i 

121  per  cent. 

same  i 

121  do 

same  i 

15"  do 

same  i 

free 

same  i 

free 

same  : 

121  per  cent. 

same  : 

25"  do 

23  per  ct. : 

3 cents  per  lb. 

same  i 

25  per  cent. 

23  per  ct. : 

25  do 

23  do  : 

25  do 

23  do  : 

25  do 

23  do  : 

25  do 

free 

30  per  cent. 

26perct. : 

25  do 

23  do  : 

25  do 

23  do  : 

15  do 

free  j 

10  do 

free  1 

free 

same  : 

free 

same  i 

free 

same  i 

25  per  cent. 

23  per  ct. : 

free 

same  : 

free 

same  i 

free 

same 

15  per  cent. 

same 

free 

same  i 

$2  per  gross. 

same  i 

$2  50  per  gross. 

same  s 

free 

same  f 

free 

same  i 

free 

same  5 

free 

same  s 

21  cents  per  lb. 

same  s 

2|  do 

same  j 

25  per  cent. 

23  per  ct. : 

free 

same  s 

To  June 


same 


same 

same 


2U  do 


do 


49 


Blankets,  the  value  not  exceeding  75 

Tariff  of  1832. 

1840,  Ml 

cents  each, 

Blankets,  the  value  exceeding  75 

5 per  cent. 

same 

cents  each, 

25  per  cent. 

23  pr.  ct. 

Blue,  Prussian 

15  do 

same 

Blue  vitriol, 

4 cents  per  lb. 

same 

Blue,  guineas 

Blooms,  iron  in,  subject  to  the  same 
duty  as  iron  in  bolts  or  bars. 

25  per  cent. 

23  per  ct. 

Boards,  .... 

25  do 

23  do 

Bobinet  lace, 

I2t  do 

same 

Bobbin,  .... 

25  do 

23  per  ct. 

Bobbin  wire, 

12  cents  per  lb. 

same 

Bo  eking,  .... 

16  cts.  per  sq.  yd. 

same 

Bodkins,  ivory 

free 

same 

Bodkins,  bone 

free 

same 

Bodkins,  silver 

12£  per  cent. 

same 

Bodkins,  gold 

12|  do 

same 

Bodkins,  plated 

25"  do 

23  per  ct. 

Bodkins,  gilt 

25  do 

23  do 

Bodkins,  iron 

25  do 

23  do 

Bodkins,  steel 

25  do 

23  do 

Bodkins,  brass 

25  do 

23  do 

Bodkins,  copper 

Bohea  tea,  from  China,  or  places 

25  do 

23  do 

east  of  the  Cape  of  Good  Hope, 

free 

same 

Bohea  tea,  from  any  other  place,  . 

10  cents  per  lb. 

same 

Boiler  plates, 

3 do 

same 

Bolting  cloths, 

5 per  cent. 

free 

Bolts,  iron,  for  fastenings,  . 

25  do 

23  per  ct. 

Bolts,  brass,  for  do 

25  do 

23  do 

Bolts,  copper 

4 cents  per  lb. 

same 

Bolts,  composition  . 

25  per  cent. 

23  per  ct. 

Bolt  rope,  as  cordage,  (tarred,)  . 

4 cents  per  lb. 

same 

Bolt  rope,  as  cordage,  (untarred,)  . 
Bolt,  irony  not  manufactured  in 

5 do 

same 

whole  or  in  part  by  rolling , 

Bolt,  irony  when  manufactured  in 

90  cts.  per  112 lbs. 

same 

whole  or  in  part  by  rolling , 

$30  per  ton. 

same 

Bole  ammoniac  or  Armenian  bole, 

free 

same 

Bonnets,  Leghorn,  . 

30  per  cent. 

26  per  ct. 

Bonnets,  chip 

30  do 

26  do 

Bonnets,  grass 

30  do 

26  do 

Bonnets,  straw 

30  do 

26  do 

Bonnets,  fur,  leather,  or  wool 

30  do 

26  do 

Bonnets,  (silk,  free)  linen,  or  muslin 
Bonnet  wire,  covered  with  silk,  cot- 

25 do 

23  do 

ton,  flaxen  yarn  or  thread. 

12  cents  per  lb. 

same 

Boucho  leaves, 

free 

same 

Bone  alphabets, 

free 

same 

Bone  chessmen, 

free 

same 

Bone,  whale,  rosettes, 

7 

30  per  cent. 

26  per  ct. 

To  June 
30,  1842. 

same 

21i  pr.  c. 
same 
same 
21^  pr.  c. 

21|  do 
same 
21i  pr.  c. 
same 
same 
same 
same 
same 
same 
21^  pr.  c. 
21 1 do 
21 A dq 
2lf  do 
211  do 
21^  do 

same 

same 

same 

free 

21A  pr.  c. 
2lf  do 
same 
21^, pr.  c. 
same 
same 

same 

same 
same 
23  per  ct. 
23  do 
23  do 
23  do 
23  do 
21^  pr.  c. 

same 
same 
same 
same 
23  per  ct. 


50 


Bone,  whale,  other  manufactures  of 
Bone,  whale,  not  of  the  American 
fisheries,  . 

Bone,  manufactures  of 
Boots, 

Boots,  laced 
Bootees, 

Book  Binders5  agates  ferrulea, 
Books,  drawing,  blank 
Books,  blank 

Books  printed  previous  to  1775, 
Books  printed  after  1775,  except 
English,  Latin  and  Greek, 

Books,  Latin,  (bound) 

Books,  Latin,  (unbound)  . 

Books,  Greek,  (unbound)  . 

Books,  Greek,  (bound) 

Books  of  prints,  drawings  and  en- 
gravings, (without  any  letter 
press,)  .... 
Books  of  prints,  drawings  and  en- 
gravings, (having  any  letterpress 
according  to  the  language  and 
other  circumstances — See  Circu- 
lar, page  18.) 

Books,  English,  hound 
Books,  English,  in  sheets  . 

Books,  English,  in  hoards  . 

Books  specially  imported  . 

Books,  the  notes  in  any  book,  al- 
though in  a different  language 
from  the  work,  does  not  change 
the  duty  ; for  instance,  a Hebrew 
hook  with  Latin  notes,  will  still 
he  subjected  to  a duty  of  only  four 
cents  per  volume. 

Books  of  engravings,or  lithographic, 
being  the  patterns  of  iron  work, 
&c.  will  pay  according  to  the  lan- 
guage of  the  title  page,  and  letter- 
ing of  the  references. 

Books  in  sheets,  neither  folded  nor 
stitched,  but  printed  in  such  a 
manner  as  to  constitute  a regular 
series  of  volumes  will  pay  the 
same  duty  as  they  would  do  if  put 
up  in  volumes. 

Boot  webb  . 

Borax,  or  tincal, 

Botany,  specimens  in 
Bottles,  apothecaries,  exceeding  the 
capacity  of  6 and  not  exc-eed- 


121  do 

free 

$1  50  per  pair 
$1  50  do . 

$1  50  do 
121  per  cent. 

30  do 
30  do 
4 cents  per  vol. 

4 do 
15  cents  per  lb. 


Tariff  of  1832. 
12J  per  cent. 


free 


do 

do 

do 


30  cents  per  lb. 


26 

26 

free 


dor 

do 


1840, >41 
same 


same 
same  . 
same 
same 
same 
same 
26  per  ct. 
26  do 
same 

same 

same 

same 

same 

same 


same 


To  June 
30,  1842. 
same 

same 

same 

same 

same 

same 

same 

23  per  ct. 

23  do 

same 

same 

same 

same 

same 

same 


same 


same  same 
same  same 
same  same 
same  same 


25  per  cent. 

free 

free 


23  per  ct. 
same 
same 


21^  pr.  c. 

same 

same 


51 


Tariff  of  1832. 

1840, ’41 

ing  the  capacity  of  16  ounces 

each,  .... 

$2  ! 

25  per  gross 

same 

Bottles,  black  glass,  not  exceeding 

one  quart, 

$2  l 

00  per  gross 

same 

Bottles,  black  glass,  exceeding  one 

quart,  .... 

$2  1 

50  per  gross 

same 

Bottles,  perfumery  and  fancy,  not 

exceeding  the  capacity  of  4 oz. 

50  per  gross 

each,  .... 

$2  i 

same 

when  exceeding  4 oz.  and  not  ex- 

ceeding 16  oz. 

$3  < 

25  per  gross 

same 

Boules  de  mais, 

free 

same 

Bougies,  .... 

free 

same 

Boxes,  gold  or  silver, 

per  cent. 

same 

Boxes,  musical 

25 

do 

23  pr.  ct. 

Boxes,  japanned  dressing  * 

25 

do 

23  do 

Boxes,  all  wood 

25 

do 

23  do 

Boxes,  sand,  of  tin 

25 

do 

23  do 

Boxes,  shell 

15 

do 

same 

Boxes,  if  paper  only,  not  japanned, 

15 

do 

same 

Boxes,  snuff,  paper  japanned 

25 

do 

23  pr.  ct. 

Boxes,  snuff,  paper  not  japanned  . 

15 

do 

same 

Boxes,  fancy,  composed  of  paste- 

board, gilt  paper,  cotton  velvet, 

silk  ribbon,  &c.  . 

25 

do 

23  pr.  ct. 

Boxes,  fancy,  colored  paper,  look- 

ing-glass, silk  velvet,  gilt  copper 

balls,  ribbon,  &c. 

20 

do 

same 

Boxes,  fancy  paper  japanned,  var- 

nished, gilt  copper  rim,  &c. 

25 

do 

23  pr.  ct. 

Box  boards,  paper  . 

3 cents  per  lb. 

same 

Bracelets,  gold  or  set 

12* 

per  cent. 

same 

Bracelets,  gilt 

25 

do 

23  pr.  ct. 

Bracelets,  hair 

15 

do 

same 

Braces,  carpenters’,  without  bits 

25 

do 

23  pr.  ct. 

Braces  and  bits,  carpenters’ 

25 

do 

23  do 

Brace  bits, 

25 

do 

23  do 

Braces  or  suspenders,  silk,  with 

buckles,  .... 

25 

do 

free 

Braces  or  suspenders,  cotton 

25 

do 

23  do 

Braces  or  suspenders,  worsted  or 

wool,  .... 

50 

do 

38  do 

Braces  or  suspenders,  all  leather, 

30 

do 

26  do 

Brackets,  .... 

25 

do 

23  do 

Brads,  not  exceeding  16  oz.  to  the 

1000, 

5 cents  per  1000 

same 

Brads,  exceeding  16  ounces  to  the 

1000,  .... 

5 cents  per  lb. 

same 

Braids,  in  ornaments  for  head  dres- 

ses, .... 

25  per  cent. 

23  pr.  ct. 

Braids,  hair,  not  made  up  for  head- 

dresses, .... 

15 

do 

same  | 

To  June 
30, 1842. 


same 


same 


same 


same 

same 
same 
same 
same 
214  pr.  c. 
21^  do 
214  do 
21^  do 
same 
same 
21^  pr.  c. 
same 


21J  pr.  c. 


same 


21^  pr.  c. 
same 
same 
21^  pr.  c. 
same 
214  pr.  c. 
2li  do 
214  do 

free 
2li  do 

29  do 
23  do 
21J  do 


same 


same 


21 1 pr.  c. 


same 


52 


ses, 

Braids,  straw,  for  makin 
or  hats,  . 

Brandy,  1st  and  2d  proof 
Brandy,  3d  proof  . 
Brandy,  4th  proof  . 
Brandy,  5th  proof  . 
Brandy  above  5th  proof 
Brass,  manufactures  of 


Brass  in  bars, 

Brass  in  pigs, 

Brass, old,  only  ill  to  be  re-manufac- 
tured, .... 
Brass  wire, 

Brass  studs, 

Brazier’s  rods,  of  ^ to  ^ of  an  inct 
diameter, 

Brazil  paste,  or  pasta  de  Brazil, 
Brazil  pebble, 

Brazil  wood, 

Brazilletto, 

Brazil  pebbles  prepared  for  specta- 
cles, .... 

Bread  baskets,  japanned  . 

Do  do  plated 
Do  do  silver 
Bricks,  .... 

Britannia  ware, 

Bridle  bits,  .... 
Bridles,  .... 

Brimstone  or  sulphur, 

Bristol  boards, 

Bristol  stones, 

Bristles,  . . 

Brodequins,  woollen 
Brodequins,  leather 
Bronze  casts, 

Bronze,  all  manufactures  of 
Bronze  powder, 

Bronze,  pale,  yellow,  white,  anc 
red,  .... 
Bronze  liquid,  gold  or  bronze  color 
Brown,  Spanish,  dry 
Do  do  in  oil, 

Brown  smalts, 

Brooms,  hair 
Brooms,  palm  leaf  . 

Brucine,  . 

Brushes  of  all  kinds, 


Tariff  of  1832. 

1840, ’41 

25  per  cent. 

5 

23  pr.  ct. ! 

30  per  cent. 

26  do 

53  cents  per.  gal. 

same 

57  do 

same 

63  do 

same 

72  do 

same 

85  do 

same 

25  per  cent. 

23  pr.  ct. 

) free 

23  do 

free 

same 

free 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

25  do 

i ' 

23  do 

1 

3 cents  per  lb. 

same 

free 

same 

12£  per  cent. 

same 

free 

same 

free 

same 

12|  per  cent. 

same 

25  do 

23  pr.  ct. 

25  do 

23  do 

12|-  d0 

same 

15  do 

same 

25  do 

23  pr.  ct. 

25  do 

23  do 

30  do 

26  do 

free 

same 

15  cents  per  lb. 

same 

12J  per  cent. 

same 

3 cents  per  lb. 

same 

50  per  cent. 

38  pr.  ct. 

30  do 

26  do 

free 

same 

25  per  cent. 

23  pr.  ct. 

15  do 

i 

same 

i 

15  do 

same 

,15  do 

same 

1 cent  per  lb. 

same 

l£  cent  per  lb. 

same 

free 

same 

15  per  cent. 

same 

15  do 

free 

free 

same 

25  per  cent. 

23  pr.  ct. 

To  June 
30,  1842. 

21|  pr.  c. 

23  pr.  ct. 

same 

same 

same 

same 

same 

2H  pr.  c. 


same 

same 


same 

same 

same 

same 

same 

same 
2l£  pr.  c. 
21^  do 
same 
same 
21^  pr.  c. 
21i  do 
23  do 
same 
same 
same 
same 
29  pr.  ct. 
23  do 
same 
21^  pr.  c. 
same 

same 

same 

same 

same 

same 

same 

free 

same 

21£  pr.  c. 


53 


Buckles  of  copper,  brass,  iron,  steel, 
pewter,  tin,  lead,  or  of  which 
either  of  these  articles  is  a com- 
ponent material, 

Buckles,  chiefly  of  gold  or  silver, 
Buckram,  .... 

Bugles,  musical  instruments, 
Bugles,  glass,  if  cut, 

and  ... 

Bugles,  glass,  if  not  cut,  . 

and  .... 

Building  stones, 

Bullets,  ... 

Bull  rushes, 

Bulbs,  or  bulbous  roots. 

Bullion,  ... 

Bunting,  ... 

Burlaps,  ... 

Burr  stones,  unwrought  . 

Burr  stones,  wrought 
Burgundy  pitch, 

Busts,  lead, 

Busts,  all  other 
Buttons,  lead 
Do  tin 

Do  entirely  glass,  not  cut, 

and 

Do  entirely  glass,  cut, 

and 

Do  covered  with  linen,  or  of 

which  it  is  a component 
part, 

Do  of  cotton,  or  of  which  it  is 

a component  part, 

Do  mother  of  pearl  with  holes, 

Do  mother  of  pearl  with  eyes 

or  shanks, 

Do  silver, 

Do  glass,  with  metal  eyes  or 

shanks, 

Do  metal  covered,  having 

eyes  or  shanks, 

Do  fine  wove,  florentine,  not 

having  eyes  or  shanks, 

Do  gold 

Do  shell 

Do  ivory 

Do  horn 

Do  bone 

Do  all  silk 

Do  brass 

Do  iron 


Tariff  of  1832. 

1840, >41 

To  June 
30,  1842. 

25  per  cent. 

23  per  ct. 

21|  pr.  c. 

12J  do 

same 

same 

25  do 

free 

free 

25  do 

23perct. 

211  pr.  c. 

30  do 

26  do 

23  do 

3 cents  per  lb. 

same 

same 

20  per  cent. 

same 

same 

2 cents  per  lb. 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

10  per  cent. 

free 

free 

15  do 

free 

free 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

2 c.  p,  lb. 

2 c.  p.  lb. 

free 

same 

same 

15  per  cent. 

same 

same 

25  do 

23  per  ct. 

2L1  pr.  c. 

20  do 

same 

same 

2 cents  per  lb. 

same 

same 

30  per  cent. 

26perct. 

23  per  ct. 

3 cents  per  lb. 

same 

same 

25  per  cent. 

23  per  ct. 

211  pr.  c. 

25  do 

23  do 

211  do 

15  do 

same 

same 

25  do 

23  per  ct. 

211  pr.  c. 

121  do 

same 

same 

25  do 

23  per  ct. 

21^  pr.  c. 

25  do 

23  do 

211  do 

15  do 

free 

free 

121  do 

same 

same 

15  do 

same 

same 

15  do 

same 

same 

15  do 

same 

same 

15  do 

same 

same 

5 do 

free 

free 

25  do 

23  pr.  ct. 

21  £ pr.  c. 

25  do 

23  do 

21^  do 

t 


54 


do 

do 

do 


Tariff  of  1832. 

Buttons,  steel  . . .25  per  cent. 

Do  pewter  . . . 25  do 

Do  of  wood  and  wool,  . 25  do 

Do  of  wood  and  worsted,  . 25  do 

Batter,  . . . .5  cents  per  lb. 

Butchers5  knives,  . . .25  per  cent. 

Butt  hinges,  . . . 25  do 

Button  moulds,  . . . 15  do 

C. 

Cabinet  wares,  . . .30  per  cent. 

Cables,  tarred  . . .4  cents  per  lb. 

Do  untarred,  . . . 5 do 

Do  made  of  grass  or  bark,  . 5 

Do  iron  or  chain,  or  parts  of  3 
Caddie  balls,  . . . 25  per  cent. 

Cajeput,  or  cajeputa,  oil  of  . free 
Cakes,  linseed  . . . free 

Calx,  ....  free 
Calaminaris  lapis,  . . .free 

Calcined  magnesia,  . . free 

Calf  skins,  raw  . . . free 

Calf  skins,  salted  or  pickled,  in  a 
raw  state,  . . . free 

Calf  skins,  tanned  . . 30  per  cent. 

Calomel,  . . . .15  per  cent. 

Cambric  handkerchiefs,  cotton, 
hemmed, 

Cameos,  real 
Cameos,  imitation  of 
Camel’s  hair, 

CamePs  hair  pencils, 

Camphor,  refined  . 

Camphor,  crude 
Camwood,  . 

Canary  seed, 

Cancrorum  oculi,  or  crab’s  eyes, 

Canella,  alba 
Candlesticks,  alabaster 


Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 


bone 
earthenware 
brass 
bronze 
gilt  . 
gold  . 
glass,  cut 
and 

not  cut, 
and 
iron  . 
japanned 
marble 
plated 


25  do 

121  per  cent. 

free 

free 

free 

12  cents  per  lb. 
free 
free 
free 
free 
free 
free 
free 
20 
25 
25 
25 
12* 

30 
3 

20 
2 

25 
25 
30 
25 


per  cent, 
do 
do 
do 
do 
do 

cents  per  lb. 
per  cent, 
cents  per  lb. 
cent. 


per 


do 

do 

do 


1840, ’41 

23  pr.  ct 
23  do 
23  do 
23  do 
same 
23  pr.  ct. 
23  do 
same 


ct. 


ct 


26  pr. 
same 
same 
same 
same 
23  pr. 
same 
same 
same 
same 
same 
same 


same 
26  per  ct. 
same 

23  pr.  ct. 
same 
same 
same 
same 


same 

same 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 

23  do 

23  do 

same 

26perct. 

same 

same 

same 

23  pr.  ct. 

23  do 

26  do 

23  do 


To  June 
30,  1842. 
211  pr.  c. 
21*  do 
211  do 
211  do 
same 
211  pr.  c. 
21|  do 
same 

23  per  ct. 

same 

same 

same 

same 

211  pr.  c. 

same 

same 

same 

same 

same 

same 

same 
23  pr.  ct. 
same 

211  pr.  c. 
same 
same 
same 


same 
same 
same 
same 
same 
same 
same 
same 
21*  pr.  c. 
211  do 
2l|  do 
same 
23  per  ct. 
same 
same 
same 
21*  pr.  c. 
21 1 do 
23  do 
211  do 


55 


Candlesticks,  pewter 
Do  porcelain 

Do  silver 

Do  spa  . 

Do  stone  ware 

Do  tin 

Do  washed 

Candles,  tallow 
Do  wax 
Do  spermaceti 
Candy , sugar 
Canes,  walking 
Cannetille,  a wire  ribbon 
Cannon,  brass 
Do  iron 
Cantharides, 

Canton  crapes,  coming  froi 
the  Cape  of  Good  Hope, 


apparel,  . 

Canvass,  for  sails,  such  as  sail  duck, 
Caoutchouc  gums,  . 

Capers, 

Cap  wire,  covered  with  silk,  cotton 
flaxen  yarn  or  thread, 

Caps  and  bases, 

Caps  of  chip, 

Caps  of  cotton, 

Caps  of  fur, . 

Caps,  Kilmarnock 
Caps  of  lace,  trimmed, 

Caps,  lace,  not  trimmed, 

Caps  of  leather, 

Caps  of  linen, 

Caps  of  silk, 

Caps  of  wool, 

Caps  for  women,  all  (except  silk)  . 
Cap  pieces  for  stills, 

Capes,  lace,  sewed  . 

Capes,  lace,  not  sewed 
Carbines  or  carabines, 

Carbonate  of  magnesia, 

Carbonate,  sal  or  brinal  of  soda, 
Carbonate  of  ammonia, 

Carbuncles, . 

Cardamom  seed, 

Cards,  playing, 

Cards,  visiting, 

Cards,  blank,  for  printing*, 

Cards,  wool 
Cards,  cotton 
Carmine, 


Tariff  of  1832. 

1840,  Ml  ‘ 

25  per  cent. 

23  pr.  ct.  i 

20  do 

same  s 

12J  do 

same  s 

free 

same  g 

20  per  cent. 

same  s 

25  do 

23  pr.  ct.  i 

25  do 

23  do  S 

5 cents  per  lb. 

same  g 

6 do 

same  g 

8 do 

same  s 

12  do 

same  s 

25  per  cent. 

23  pr.  ct.  i 

25  do 

23  do  i 

25  do 

23  do  S 

1 cent  per  lb. 

same  g 

free 

same  g 

10  per  cent. 

same  g 

15  do 

free  1 

15  do 

same  g 

free 

same  g 

free 

same  g 

12  cents  per  lb. 

same  g 

25  per  cent. 

23  pr.  ct.  i 

30  do 

26  do  : 

25  do 

23  do  i 

30  do 

26  do  : 

30  do 

26  do  : 

25  do 

23  do  S 

121  do 

same  g 

30"  do 

26  per  ct.  i 

25  do 

23  do  i 

25  do 

free  i 

30  do 

26  per  ct.  i 

25  do 

23  do  ‘ 

25  do 

23  do  S 

25  do 

23  do  2 

12J  do 

same  s 

30  do 

26  pr.  ct.  i 

free 

same  s 

15  per  cent. 

same  s 

free 

same  i 

12£  per  cent. 

same  i 

free 

same  i 

30  cents  per  pack 

same  i 

15  cents  per  lb. 

same  i 

15  do 

same  j 

25  per  cent. 

23  pr.  ct.  i 

25  do 

23  do  f 

free 

same  i 

same 

same 


2U  do 


same 


2U  do 


56 


Caroline  plaids,  cotton  and  wool  . 
Caroline  plaids,  cotton 
Caroline  plaids,  stripes,  cotton 
Carpeting,  Aubuysson 
Carpet  binding, 

Carpets  and  carpeting,  Brussels  . 
Carpets  and  carpeting,  ingrained, 
Do  do  treble  ingrained 

Carpets  and  carpeting,  Turkey 
Do  do  Venetian  . 

Do  do  Wilton 

Carpets  and  carpeting,  oil  cloth  . 
Carpets  and  carpeting,  straw 
Carpets  and  carpeting,  all  othe 
kinds  of  . 

Carpet  bags, 

Carriages  of  all  descriptions,  am 
parts  thereof, 

Carriage  springs,  . 

Carui,  or  carraway,  oil  of  . 
Carvers,  . 

Cashmere,  borders  of  wool,  in  whol 
or  in  part, 

Cashmere  of  Thibet, 

Do  cloth, 

Cashmere  gown  patterns,  wool  be 
ing  a component  material, 
Cashmere  gowns,  made 
Do  shawls,  Thibet 
Cashmere  shawls,  wool  bei 
ponent  part, 

Casement  rods,  iron  for 
Cases,  fish  skin 
Cassimere,  woollen 
Cassimere,  cotton,  wool  being 
component  part,  . 

Casks,  empty 
Cassada,  or  meal  of 
Cassia,  Chinese,  Calcutta,  and  Su- 
matra, 

Cassia  buds, 

Do  fistula, 

Cassia,  oil  of 
Castanas,  or  castinai, 

Castings  of  plaster, . 


wrought  iron  rings,  hoops, 
dies,  &c.  . 

Castings,  iron  vessels 
Castor  beans, 

Castor  oil,  . 


han- 


Tariff  of  1832. 

1840,  Ml . 

50  per  cent. 

38  per  ct.  i 

25  do 

23  do  i 

25  do 

23  do  \ 

63  cts.  pr.  sq.  yd. 

same  g 

25  per  cent. 

23  pr.  ct.  \ 

63  cts.  pr.  sq.  yd. 

same  g 

35  cts.  pr.  sq.  yd. 

same  g 

,63  do 

same  g 

25  per  cent. 

23  pr.  ct.  ‘ 

35  cts.  pr.  sq.  yd. 

same  g 

63  do 

same  s 

25  per  cent. 

23  per  ct.  i 

5 do 

same  g 

25  do 

23  per  ct.  i 

50  do 

\ 

38  pr.  ct.  ‘ 

30  do 

26  do  S 

30  do 

26  do  i 

free 

same  g 

25  per  cent. 

23  pr.  ct.  ‘ 

50  do 

38  do  S 

15  do 

same  s 

50  do 

38  per  ct.  i 

50  do 

38  do  S 

50  do 

38  do  S 

15  do 

same  s 

50  do 

38  per  ct.  i 

3 cents  per  lb. 

same  s 

free 

same  s 

50  per  cent. 

38  per  ct.  i 

50  do 

38  per  ct.  i 

25  do 

23  do  i 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

I 

same  s 

i 

1 cent  per  lb. 

same  s 

1J  cent  per  lb. 

same  s 

free 

same  s 

40  cents  per  gal. 

same  s 

To  June 


same 


29  per  ct. 
do 


Castors,  brass  or  iron 
Do  wood 
Castors  or  cruets,  silver,  with  or 
without  glasses,  . 

Castors  or  cruets,  plated,  with  or 
without  glasses, 

Castors  or  cruets,  wood,  with  or 
without  glasses. 

Castor  glasses,  not  in  the  frames  or 
cruets,  cut 
and 

Castor  glasses,  not  in  the  frames  or 
cruets,  not  cut 

and  .... 
Castorine  lize,  (woollen  cloth) 
Castorum,  .... 
Cast  shoe  bills. 

Cast  iron  vessels,  not  otherwise  spe 
cified,  .... 
Catches,  brass,  copper,  or  iron,  . 
Catechu,  .... 
Catgut,  . # 

Catsup,  .... 
Caulking  mallets,  . 

Caustic,  .... 
Cayenne  pepper,  . 

Cedrat,  oil  of 
Celtz  water, 

Cement,  Roman 

Cerise,  eau  de,  kerch  wasser,  or 
cherry  water,  a cordial, . 

Ceruse,  dry  or  in  oil, 

Chafing  dishes,  copper 
Do  do  iron  or  tin, 

Chain  cables, 

Chain  breeching,  iron 
Chain  curbs,  gilt 


Do 

do 

iron  . 

Do 

do 

plated 

Do 

do 

silver 

Do 

do 

steel  . 

Do 

do 

tinned 

Do 

do 

washed 

Chains,  brass 
Do  copper 

Do  iron,  suitable  for  cables. 
Do  gold  or  silver 
Do  gyt 
Do  plated 
Do  steel 
Do  tinned 
Do  washed 


Tariff  of  1832. 

1840,  ’41 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

124  do 

same 

25  do 

23  per  ct. 

25  do 

23  do 

30  do 

26  do 

3 cents  per  lb. 

same 

20  per  cent. 

same 

2 cents  per  lb. 

same 

50  per  cent. 

38  pr.  ct. 

free 

same 

1 cent  per  lb. 

same 

14  cent  per  lb. 

same 

25  per  cent. 

23  pr.  ct. 

free 

same 

free 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

free 

same 

15  cents  per  lb. 

same 

15  per  cent. 

same 

free 

same 

free 

same 

53  cents  per  gal. 

same 

5 cents  per  lb. 

same 

25  per  cent. 

23  per  ct. 

25  do 

23  do 

3 cents  per  lb. 

same 

25  per  cent. 

23  per  ct. 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

124  do 

same 

25  do 

23  pr.  ct. 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

3 cents  per  lb. 

same 

124  per  cent. 

same 

25  do 

23  pr.  ct. 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

To  June 
30,  1842. 
214  pr.  c. 
214  do 


214  pr.  c. 

21J  do 

23  do 
same 

same 
same 
29  per  ct. 
same 
same 

same 

21|pr.  c. 

same 

same 

same 

21|  pr.  c. 

same 

same 

same 

same 

same 

same 
same 
214  pr.  c. 
214  do 
same 
214  pr.  c. 
214  do 


same 
214  pr.  c. 
214  do 
214  do 
214  do 
214  do 
same 
same 
214  pr.  c. 
21 1 do 
21  £ do 
214  do . 
2l|  do 


58 


Chains,  dog 
Do  ox  . 

Do  trace 
Chairs,  sitting 
Chalk,  red  . 

Chalk,  tailors* 

Chalk,  white 
Chambray  gauze,  cotton, 
Chambray,  if  wool  is  a c 
part, 

Chamhray,  of  silk  only, 

Chamomile  flowers, 

Chandeliers,  brass 
Do  glass,  cut 

and 

Do  glass,  not  cut 

and 

Do  brass,  glass,  &c 

Charbon,  animal 
Charts, 

Charts,  books  of,  not  connected  with 
any  work  of  i 
volume,  . 
when  so  connected,  will  pay  the 
same  as  the  other  volumes. 

Chaus  sons,  prunello,  or  other  stuff, 
Checks,  cotton 
Checks,  princess,  wool 
Checks,  princess,  worsted 
Checks,  linen 

Cheese,  .... 
Chemical  preparations,  not  other- 
wise enumerated, 

Chemical  salts,  not  otherwise  enu- 
merated, 

• Chenille,  cords  or  trimming  of,  cot- 
ton being  a component  part, 
Cheroots,  (India  segars,)  . 

Cherry  rum,  a cordial, 

Chess  men,  bone,  ivory,  or  rice, 

Do  wood 

Chest  handles, 

Children’s  shoes,  . 

Do  slippers, 

China  ware, 

China  root,  .... 
Chinchilla  skins,  undressed 
Do  do  dressed  . 

Chintz  binding, 

Do  subject  to  the  provisions  re 
specting  all  cotton  goods, 
Chip  hats  or  bonnets, 


Tariff  of  1832. 

1840,  *41 . 

25  per  cent. 

23  pr.  ct.  i 

25  do 

23  do  : 

25  do 

23  do  i 

30  do 

26  do  S 

free 

same  s 

free 

same  s 

free 

same  s 

25  per  cent. 

23  pr.  ct. : 

50  do 

38  do  i 

5 do 

free  i 

free 

same  t 

25  per  cent. 

23  pr.  ct.  ‘ 

30  do 

26  do  S 

3 cents  per  lb. 

same  i 

20  per  cent. 

same  i 

2 cents  per  lb. 

same  s 

25  per  cent. 

23  pr.  ct.  i 

free 

same  i 

free 

same  i 

free 

same  i 

25  cents  per  pair 

same  : 

25  per  cent. 

23  pr.  ct. : 

50  do 

38  do  i 

10  do 

free  J 

25  do 

23  pr.  ct.  • 

9 cents  per  lb. 

same  5 

free 

same  * 

free 

same  j 

25  per  cent. 

23  pr.  ct.  i 

$2  50  per  1000 

same  i 

53  cents  per  gal. 

same  i 

free 

same  i 

25  per  cent. 

23  per  ct. : 

25  do 

23  do  ‘ 

15  cents  per  pair 

same  s 

15  do 

same  s 

20  per  cent. 

same  s 

free 

same  s 

free 

same  s 

12^  per  cent. 

same  s 

25  ^ do 

23  pr.  ct.  i 

25  do 

23  do  i 

30  do 

26  do  IS 

To  June 


do 

do 


do 


do 


same 


same 


59 


Tariff  of  1832. 


Chisels,  socket 
Do  all  other  . 

Chlorometers,  glass 
Chocolate,  .... 
Cholets,  .... 
Choppa  romals  and  bandanna  hand- 
kerchiefs, . . . 

Chowdagary,  a manufacture  of  cot- 
ton, .... 
Chromate  of  potash, 

Chromic  yellow, 

Chromic  acid, 

Chronometers, 

Chrysolites, 

Chrystals  of  tin, 

Ciar,  or  coiar,  rope 
Cicuta,  .... 
Cigars,  .... 
Cinchona,  .... 
Cinchonine, 

Cinnabar,  .... 
Cinnamon,  .... 

Do  oil  of 
Circingle  webb,  (woollen,) 
Circassians,  wool  . 

Citrate  of  lime,  . . . 

Citric  acid, 

Citron,  in  its  natural  state, 

Do  preserved  . 

Do  oil  of 

Civit,  oil  of  ... 

Clasps,  brass 

Do  gold  or  silver 
Do  gilt  or  plated 
Do  steel 

Do  set,  gold  or  silver  . 

Do  iron 

Clay,  ground  or  prepared  . 

Do  un wrought  . 

Clayed  sugar,  white 

Cloaks,  .... 

Cloak  pins,  gilt  or  plated  . 

Do  iron  or  steel 
Clocks,  .... 
Cloth,  India  rubber,  wool  being  a 
component  part,  . 

Cloth,  India  rubber,  cotton,  linen, 
or  hemp,  being  a component  part, 
Cloth,  woollen 

Do  India  rubber,  according  to 
the  materials  of  which  it  is 
composed. 


30  per  cent. 

25  do 

20  do 

4 cents  per  lb. 


25  per 

cent. 

10 

do 

25 

do 

12* 

do 

free 

free 

12]  per  cent. 

12* 

do 

free 

5 cents  per  lb. 

free 

$2  50  per  1000 

free 

free 

free 

free 

free 

50  per  cent. 

50  do 
free 


free 

free 


25  per 

cent. 

15 

do 

free 

25  per 

cent. 

12* 

do 

25 

do 

25 

do 

12* 

do 

25 

do 

free 

free 

3]  cents  per 

50  per 

cent. 

25 

do 

25 

do 

25 

do 

50 

do 

25 

do 

50 

do 

1840, >41 ! 

26  pr.  ctJ 

23  do 
same 
same 
23  pr.  ct. 


I To  June 
30,  1842. 
23  pr.  ct. 
21*  do 
same 
same 
21Jpr.  c. 


same 


same 


23  pr.  ct. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

38  pr.  ct. 

38  do 

same 

same 

same 

23  pr.  ct. 

same 

same 

23  pr.  ct. 

same 

23  pr.  ct. 

23  do 

same 

23  pr.  ct. 

same 

same 

same 

38  pr.  ct. 

23  do 

23  do 

23  do 


21]  pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

29  pr.  ct. 

29  do 

same 

same 

same 

21^  pr.  c. 

same 

same 

21J  pr.  c. 

same 

21A  pr.  c. 

2l|  i do 

same 

21]  pr.  c. 

same 

same 

same 

29  per  ct. 

21  * do 

21  * do 

21]  do 


38  do 

23  ’ do 
38  do 


29  do 

21.]  do 
29  do 


60 


Tariff  of  1832. 

Cloths,  leopard  spot  . . 50  per  cent. 

Do  bolting  . . .5  per  cent. 

Do  all  oil,  for  floors,  patent, 

stamped, printed, or  painted,  43  cts.  per  sq.  yd. 
Do  oil,  not  denominated  patent 

floor  cloth,  . . 12}  do. 

Do  furniture  oil  . . 12}  .do 

Do  hemp  . . .25  per  cent. 

Clothing,  ready  made  . . 50  do 

Cloves,  ....  free 

Do  oil  of  free 

Coaches,  or  parts  thereof,  . 30  per  cent. 

Coach  furniture,  . . . 30  do 

Coach  l&ce,  all  kinds  of  . .35  do 

Coal,  per  heaped  bushel,  . . 6 cents 

Coal-hods,  copper  . . .25  per  cent. 

Do  iron  . . . 25  do 

Cobalt,  . . . .free 

Cochineal,  ....  free 
Coculus  indicus,  . . . free 

Cocks,  . . . .25  per  cent. 

Cocoa,  ....  free 

Codfish,  dry  . . . $1  per  quintal 

Coffee,  ....  free 

Coffee  mills,  . . .25  per  cent. 

Coins,  gold  or  silver,  . . free 

Coins,  cabinets  of,  specially  impor- 
ted, ....  free 


Coins, 

copper, 

. , 

25 

do 

Colcother,  dry 

. . 

1 cent  per  lb. 

Do 

in  oil 

, , 

do 

Coldcream, 

. , 

15  per  cent. 

Colocynth,  . 

. 

free 

Cologne  water, 

15  per  cent. 

Coloquintida, 

free 

Colors. 

, water 

free 

Colt’s  foot,  . 

, # 

free 

Cols,  sanglier,  cravat  stiffners. 

25  per  cent. 

Comb  brushes, 

, 

25 

do 

Combs 

, curry 

. , 

25 

do 

Do 

gilt 

. . 

25 

do 

Do 

brass 

. , 

25 

do 

Do 

horn 

f 

, , 

15 

do 

Do 

wood 

. , 

25 

do 

Do 

iron 

25 

do 

Do 

lead  * 

. , 

25 

do 

Do 

ivory 

. . 

15 

do 

Do 

bone 

. , 

15 

do 

Do 

shell 

, t 

15 

do 

Dp 

steel 

. . j 

25 

do 

1840, *4 1 

38  pr.  ct. 
free 


same 
same 
23  pr.  ct. 
38  do 
same 
same 
26  per  ct. 
26  do 
29  do 
same 
23  per  ct. 
23  do 
same 
same 
same 
23  per  ct. 
same 
same 
same 
23  per  ct. 
same 

same 


To  June 
30,  1842. 
29  pr.  ct. 
free 

same 

same 

free 

21}  pr.  c. 

29  do 

same 

same 

23  pr.  ct. 

23  do 

24}  do 

same 

214  pr.  c. 

21 J, do 

same 

same 

same 

21  i pr.  c. 

same 

same 

same 

21}  pr.  c. 

same 

same 


23  per  ct.  21}  pr.  c. 
23  do  21^  do 
same  same 
same 
same 
same 
same 
same 
same 
same 
23  per  ct. 

23  do 
23  do 
23  do 
23  do 
same 
23  per  ct. 

23  do 
23  do 
same 
same 

same  same 
23  pr.  ct.|2l}pr.  c. 


same 
same 
same 
same 
same 
same 
same 
21}  pr.  c. 
21 J do 
2fi-  do 
21}  do 
21*  do 
same 
214  pr.  c. 
21}  do 
21 1 do 
same 


61 


Combs,  copper 
Commode  handles, 

Do  knobs,  . 

Comforters,  made  of  wool. 

Comfits,  preserved  in  sugar  or 
brandy,  .... 
Compasses,  brass,  iron,  or  steel,  . 
Do  mariners* 

Do  wood  . 

Composition  bolts,  nails,  rods  and 
spikes,  .... 
Concans,  India 
Coney  wool, 

Confectionary,  preserved  in  sugar 
or  brandy, 

Do  other 

Conserves, 

Contrayema  root,  . 

Copper,  braziers*,  in  sheets,  ( See 
Act  of  Congress , March  2,  1833, 
page  20.) 

Copper,  in  plates  or  sheets,  weigh- 
ing over  34  oz.  taken  as  braziers* 
copper,  .... 
Copper  bottoms,  cut  round, 

Do  do  raised  on  the  edge, 
Do  still  bottoms. 

Do  plates,  engraved,  . 

Do  plates  or  sheets  to  engrave 
upon,  if  polished, 

Do  manufactures  of,  not  other- 

wise specified, 

Do  wire, 

Do  vessels, 

Do  for  the  use  of  the  mint,  . 
Do  suited  to  the  sheathing  of 
ships, 

but  none  is  to  be  so  consi- 
dered except  that  which  is 
14  inches  wide  and  48  in- 
ches long,  and  weighing 
from  14  to  34  oz.  per  square 
foot. 

Do  rods. 

Do  bolts, 

Do  spikes, 

Do  nails, 

Do  in  pigs, 

Do  in  bars, 

Do  old,  fit  only  to  be  re-manu- 
factured, . 

(Copperas,  . . . 


Tariff  of  1832. 

1840, *41 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

25  do 

23  do 

50  do 

38  do 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

10  do 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

15  do 

same 

15  do 

same 

free 

same 

free 

15  pr.  ct. 

free 

15  do 

free 

15  do 

free 

15  do 

free 

15  do 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

free 

same 

free 

same 

4 cents  per  lb. 

same 

4 do 

same 

4 do 

same 

4 do 

same 

free 

same 

free 

same 

free 

same 

\$2  per  cwt. 

same 

To  June 
30,  1842. 
21|  pr.  c, 
2li  do 
211  do 
29  do 

211  do 
2l|  do 
21|  do 
211  do 

211  do 

same 

same 

211  pr.  c. 
same 
same 
same 


15  per  ct. 


15  do 
15  do 
15  do 
15  do 
21Jpr.  c, 

211  do 

211  do 
211  do 
211  do 
same 

same 


same 

same 

same 

same 

same 

same 

same 

same 


62 


Copper,  chafing  dishes, 

Do  sulphate  of 
Copal  gum, 

Coral, 

Cordage,  tarred 
Do  untarred 
Cordials, 

Coriander  seed. 

Corks, 

Cork  tree,  hark  of,  unmanufactured 
Cornelian  stone, 

Corn  fans,  . 

Corn,  except  oats  and  wheat , 
Corrosive  sublimate, 

Cosmetics,  . 

Cotton  bagging, 

Cotton,  easy  embroidery  or  floss, 
Cotton, 

Cotton  cord, 

Cotton  braces  or  suspenders, 
Cotton,  all  manufactures  of,  or  of 
which  cotton  shall  he  a compo- 
nent part,  not  otherwise  enumera- 
ted, .... 
Cotton,  all  manufactures  of,  nol 
dyed,  colored,  printed,  or  stained. 


at  30  cents  per  square  yard. 


with  duty  accordingly, 
Jottons,  kendal,  of  which 1 
be  the  only  material, 
whereof  shall  not  excee 
a square  yard,  . 
Jottons,  kendal,  the  mat< 
ing  cotton  and  wool, 


square  yard, 
Cotton  mits, 
Cotton  gloves, 


Tariff  of  1832. 

1840,  Ml 

To  June 
30,  1842. 

25  per  cent. 

23  pr.  ct. 

21|pr.  c. 

4 cents  per  lb. 

same 

same 

free 

same 

same 

free 

same 

same 

4 cents  per  lb. 

same 

same 

5 do 

same 

same 

53  cents  per  gal. 

same 

same 

free 

same 

same 

12  cents  per  lb. 

same 

same 

free 

same 

same 

121  per  cent. 

same 

same 

25^  do 

23  pr.  ct. 

21|pr.  c. 

free 

same 

same 

15  per  cent. 

same 

same 

15  do 

same 

same 

3^  cts.  per  sq.  yd. 

same 

same 

25  per  cent. 

23  per  ct. 

21^  pr.  c. 

3 cents  per  lb. 

same 

same 

25  per  cent. 

23  per  ct. 

21^  pr.  c. 

25  do 

23  do 

211  do 

25  do 

23  do 

21i  do 

25  do 

23  do 

21i  do 

25  do 

23  do 

211  do 

5 do 

same 

same 

50  do 

38  per  ct. 

29  per  ct. 

50  do 

3S  do 

29  do 

25  do 

23  do 

21|  do 

25  do 

23  do 

21£  do 

63 


original  cost  of  which  shall  be 
less  than  60  cents  per  lb.,  shall  be 
deemed  and  taken  to  have  cost  60 
cents  per  lb.  and  shall  be  charged 
with  duty  accordingly,  . 

Cotton  thread,  twist  and  yarn,  all 
bleached  or  colored,  the  original 
cost  of  which  shall  be  less  than 
75  cents  per  lb.,  shall  be  deemed 
and  taken  to  have  cost  75  cents 
per  lb.  and  shall  be  charged  with 
duty  accordingly, 

Cotton  lace,  (except  coach  lace,) 
Cotton  stockings,  . 

Counters,  bone,  ivory,  pearl  or  rice, 
Counters,  gold  or  silver. 
Counting-house  boxes,  entirely  pa- 
per, 

Counting-house  boxes,  with  brass 
rings, 

Court  plaster, 

Covers,  oil  silk  hat 
Cow  hides,  raw 
Cow  hides,  tanned 
Cowage,  or  cowitch, 

Cowries,  (shells)  . 

Crab  claws, 

Crapes,  silk,  from  beyond  the  Cape 
of  Good  Hope,  . 

Crash, 

Cranks, 

Do  mill,  of  wrought  iron, 
Cravats,  in  piechs  or  single,  unmade 
according  to  their  material. 
Cravats,  ready  made, 

Cravat  stiffeners,  . 

Crayons, 

Crayon  pencils,  of  lead, 

Creas,  cotton  and  linen, 

Creas,  linen 
Cream  of  tartar, 

Crepelisse, 

Crocus  powder, 

Crockery,  . 

Crowns,  Leghorn  hat 
Crucibles,  black  lead, 

Do  sand 
Crystals,  watch 

Do  glass,  for  seals, 

and 

Do  stone, 

Do  orange,  . 


Tariff  of  1832. 

1840, ’41 1 

25  per  cent. 

# 

23  pr.  ct. 

25  do 

23  do 

12}  do 

same 

25  do 

23  pr.  ct. 

free 

same 

12}  per  cent. 

same 

15  do 

same 

25  do 

23  pr.  ct. 

5 do 

free 

50  do 

free 

free 

same 

30  per  cent. 

26  per  ct. 

free 

same 

free 

same 

free 

same 

10  per  cent. 

same 

15  do 

free 

25  do 

23  pr.  ct. 

4 cents  per  lb. 

same 

50  per  cent. 

38  pr.  ct. 

25  do 

23  do 

15  do 

same 

25  do 

23  pr.  ct. 

25  do 

23  do 

15  do 

free 

free 

same 

5 per  cent. 

free 

free 

same 

20  per  cent. 

same 

30  do 

26  per  ct. 

15  do 

same 

20  do 

same 

12}  do 

same 

30  do 

26  pr.  ct. 

3 cents  per  lb. 

same 

free 

same 

free 

same 

! To  June 


21fpr  c. 


21f  do 
same 
21}  pr.  c. 
same 
same 

same 

21}  pr.  c. 

free 

free 

same 

23  per  ct. 

same 

same 

same 

same 

free 

21}  pr.  c. 
same 


29  per  ct. 

21}  do 

same 

214  pr.  c. 

21}  do 

free 

same 

free 

same 

same 

23  per  ct. 

same 

same 

same 

23  per  ct. 

same 

same 

same 


64 


Tariff  of  1832. 

Cubebs,  ....  free 
Cudbear,  ....  free 
Cummin  seed,  * . . free 

Cupboard  turns,  . . *.  25  per  cent. 

Curls,  hair  . . * . 25  do 

Curriers5  knives,  . . . 25  do 

Currants,  . . . .free 

Curtain  rings,  . . .25  per  cent. 

Custas,  as  manufactures  of  cotton,  25  do 
Cut  iron  nails,  . . .5  cents  per  lb. 

Cutting  knives,  . . .30  per  cent. 

Cut  glass  ware,  not  otherwise  spe- 
cified, . . . . 30  do 

and  . . . .3  cents  per  lb. 

Cutlasses,  . . . .25  per  cent. 

Cutlery,  . . . . 25  do 

Cyanide  of  iodine,  . . free 

Do  of  potassium,  . . free 

Do  of  zinc,  . . . free 

D, 

Daggers,  . . . .25  per  cent. 

Decanters,  cut  glass  . . 30  per  cent. 

and  . . . .3  cents  per  lb. 

Decanters,  plain  . . .20  per  cent. 

and  . . . .2  cents  per  lb. 

Delph, 

Delphine, 

Demijohns, 

Denmark  satin,  or  satteen,  if  cotton 
is  a component  material. 

Denmark  satin,  or  satteens,  entirely 
stuff, 

Dentrifice,  . 

Devonshire  kerseys, 

Diamonds,  . 

Do  set  in  steel,  glaziers5 
Diaper,  linen 
Diapers,  cotton 
Diapers,  hemp 
Dice,  ivory  or  bone 
Dimities  and  dimity  muslin, 

Dimity  furniture,  dimity  cambrics, 
and  all  other  dimity, 

Directions  for  patent  medicines, 

Dirks, 

Dishes,  chafing,  copper 

Do  do  iron  or  tin  . 25  do 
Dish  mats,  of  oil  or  floor  cloth,  . 12|  cts.  pr.  stp  yd, 
Do  lined  with  woollen,  . 12|  do 
Distilled  vinegar,  medicinal,  . free 
Diuretic,  sal  ...  free 

Dividers,  brass,  iron  or  steel  . 25  per  cent. 


20  per  cent. 

free 

25  cents  each. 

25  per  cent. 

10 

do 

15 

do 

50 

do 

12* 

do 

12i 

do 

15 

do 

25 

do 

25 

do 

free 

25  per  cent. 

25 

do 

free 

25  per  cent. 

25 

do 

1840, ’41 

same 
same 
same 
23  pr.  ct. 
23  do 
23  do 
same 
23  pr.  ct. 
23  do 
same 
26  per  ct. 

26  do 

same 

23  pr.  ct. 

23  do 

same 

same 

same 

23  pr.  ct. 

26  do 

same 

same 

same 

same 

same 

same 

23  per  ct. 

free 

same 

38  per  ct. 

same 

same 

free 

23perct. 
23  do 
same 
23  pr.  ct. 

23  do 
same 
23  per  ct. 
23  do 
~3  do 
same 
same 
same 
same 
23  per  ct. 


To  June 
30,  1842. 
same 
same 
same 
211  pr.  c. 
21 1 do 
211  do 
same 
2U  pr.  c. 
2lf  do 
same 
23  pr.  ct. 

23  do 

same 

21^  pr.  c. 

211  do 

same 

same 

same 

211  pr.  c. 

23  do 

same 

same 

same 

same 

same 

same 

211  pr.  c. 

free 

same 

29  per  ct. 

same 

same 

free 

211  pr.  c. 
21 J do 
same 
211  pr.  c. 

21£  do 
same 
211  pr.  c. 
2li  do 
2l|  do 
same 
same 
same 
same 
21^  pr.  c. 


65 


Dividers,  silver 
Do  wood 
Dog  chains, 

Dolls,  dressed 
Do  leather 
Do  paper  heads 
Do  wax  . 

Do  wood 
Domets,  a flannel, 

Dominos,  hone  or  ivory 
Dowlas, 

Doyley’s  cotton. 

Do  linen, 

Do  woollen, 

Down, 

Dragon’s  blood, 

Drawing  pencils,  (black  lead) 
Drawing  pencils,  for  drawing, 
black  lead) 

Drawings,  . 

Drawer  knobs,  of  brass,  iron,  steel, 
washed,  gilt  or  plated,  . 

Drawer  knobs,  of  brass  and  glass 
Do  do  entirely  of  cut  glass, 

and  . 

Do  do  entirely  of  plain  glass, 

and  . 

Do  do  ivory 

Drawer  knobs,  bone 
Drawing  knives, 

Drawers,  guernsey,  wool,  or  cotton 
Drawers,  knit,  without  needle-work 
Do  silk, 

Drawers,  chest  of 
Dressed  furs, 

Dried  pulp,  . 

Drillings,  linen 
Drillings,  if  cotton  be  a component 
material,  subject  to  the  regula- 
tions respecting  cotton  cloths,  . 
Drugs,  dyeing,  not  otherwise  enu- 
merated, .... 
Drugs,  medicinal,  not  otherwise 
enumerated, 

Duck,  Holland,  English, Russia,  Ra- 
vens, half-duck,  and  all  other  sail- 
duck,  .... 
Durants,  .... 
Dust  pans,  .... 
Dutch  pink, 

Dyeing,  articles  used  principally 
for,  not  otherwise  enumerated, . 

9 


Tariff  of  1832. 

1840, ’41 

12^  per  cent. 

same 

25"  do 

23  per  ct. 

25  do 

23  do 

25  do 

23  do 

30  do 

26  do 

15  do 

free 

free 

same 

25  per  cent. 

23  pr.  ct. 

16  cts.  pr.  sq.  yd. 

same 

free 

same 

15  per  cent. 

free 

25  do 

23  per  ct. 

25  do 

free 

50  do 

38  per  ct. 

15  do 

same 

free 

same 

25  per  cent. 

23  per  ct. 

15  do 

same 

free 

same 

25  per  cent. 

23  per  ct. 

25  do 

23  do 

30  do 

26  do 

3 cents  per  lb. 

same 

20  per  cent. 

same 

2 cents  per  lb. 

same 

free 

same 

free 

same 

30  per  cent. 

26  per  ct. 

50  do 

38  do 

50  do 

23  do 

50  do 

free 

30  do 

26  per  ct. 

12|-  do 

same 

free 

same 

15  per  cent. 

free 

25  do 

23  per  ct. 

free 

same 

free 

same 

15  per  cent. 

same 

10  do 

free 

25  do 

23  per  ct. 

free 

same 

free 

same 

To  June. 
30, 1842. 
same 
21^  pr.  c. 
2li  do 
2 U do 
23  do 
free 
same 
2l  jpr.  c. 
same 
same 
free 

21^  pr.  c. 
free 

29  per  ct. 
same 
same 
2ljpr.  c. 

same 

same 

211  pr.  c. 
211  do 
23  do 
same 
same 
same 
same 
same 
23  per  ct. 
29  do 
2li  do 
free 

23  per  ct. 
same 
same 
free 


2li  pr.  c. 

same 

same 


same 

free 

21|pr.c. 

same 

same 


66 


Dye  woods, 

Dyeing  drugs,  and  materials 
composing  dyes,  not  otherwise 
enumerated, 

E. 

Earth,  in  oil  . * 

Earth,  brown,  red,  blue,  yellow, 
dry,  as  ochre, 

Earthenware, 

Ebony,  unmanufactured , . 

Do  manufactures  of,  or  of 
which  it  is  the  material  of 
chief  value, 

Elastic  garters,  made  of  elastic 
wire,  covered  with  leather,  with 
metal  clasps, 

Elephant’s  teeth,  . 

Elecampane, 

Embroidery,  if  done  by  hand  with 
a needle,  and  with  thread  of  gold 
Emeralds,  • 

Emery,  .... 
Emetic,  tartar 

Engraver’s  copper,  prepared  or 
polished, 

Engraver’s  scrapers, 

Engraver’s  burnishers, 

Engraved  lines,  paper, 

Do  drawing  books, 

Do  or  lined  apothecaries’ 
glass  measures, 
and  . 

Engravings,  books  of,  without  let- 
ter-press, 

Engravings,  books  of,  with-  any 
letter-press,  according  to  the  lan- 
guage, ( See  Partial  Circular , 
page  18.) 

Epaulets,  plated 
Do  gilt 
Do  mi  fin  . 

Do  wool 

Do  cotton  . 

Do  of  gold  and  silver, 

Epsom  salts, 

Equalizing  files, 

Escutcheons,  silver 
Escutcheons,  brass,  iron,  steel,  gilt 
or  plated, 

Escutcheon  pins,  . 

Essence  of  aspic,  or  d’aspic, 

Do  bergamot. 


Tariff  of  1832. 

1840, ’41 

free 

same 

free 

same 

1J  cent'per  lb. 

same 

1 do 

same 

20  per  cent. 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

25  per  cent. 

23  pr.  ct. 

free 

same 

free 

same 

121  per  cent. 

same 

121  do 

same 

free 

same 

15  per  cent. 

same 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

25  do 

23  do 

15  do 

free 

15  do 

same 

20  do 

same 

2 cents  per  lb. 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

25  do 

23  do 

50  do 

38  do 

25  do 

23  do 

free 

same 

4 cents  per  lb. 

same 

25  per  cent. 

23  pr.  ct. 

121  do 

same 

25  do 

23  pr.  ct. 

25  do 

23  do 

15  do 

same 

15  do 

same 

To  June 
30, 1842. 
same 


same 

same 

same 

same 

same 


21|-  pr.  c. 

211  pr.  c. 

same 

same 

same 

same 

same 

same 

21 J pr.  c. 
21 do 
211  do 
free 
same 

same 

same 

same 


211  pr.  c. 

21}  do 

21i  do 
29  do 
2li  do 
same 
same 
21  £pr.  c. 
same 

21  £ pr.  c. 
21£  do 
same 
same 


67 


Essence  of 

juniper, 

Do 

cloves. 

Do 

lavender, 

Do 

lemons, 

Do 

muscade  or  nutmegsi 

Do 

mustard, 

Do 

oranges, 

Do 

origanum,  or  thyme, 

Do 

rosemary, 

Do 

rose, 

Do 

rue, 

Do 

sabine, 

Do 

spruce. 

Do 

Tyre,  . 

Do 

ginger, 

Do 

peppermint, 

Estopillas,  linen 


Etchings  or  engravings, 

Ether,  .... 

Etoile,  or  stars  for  ornaments,  gold 
silver,  or  mi  fin  . 

Ether,  sulphuric  . . . 

Extract  of  Baliadonna, 

Do  Campeachy  wood, 

Do  cicutse, 

Do  colocynth, 

Do  elaterium, 

Do  gentian, 

Do  hyosciamus,  . 

Do  logwood,  . . 

Do  annux  vomica, 

Do  opium, 

Do  rhatania, 

Do  rhubarb, 

Do  stramonium,  . 

Eyes  and  rods  for  stairs,  . 

Eyes,  bull’s,  a bean, 

Eyes,  bull’s,  glass, 
and  .... 

F. 


False  collars, 

Fans,  .... 

Fancy  soap, 

Fancy,  or  perfumed  shaving  soaps, 
including  Windsor  soap,  and  wash 
balls,  .... 

Fancy  vials  and  bottles  not  exceed- 
ing the  capacity  of  four  ounces 
each,  .... 

Fancy  vials  and  bottles  exceeding 
4 oz.  and  not  exceeding  16  oz. 
each,  .... 


Tariff  of  1832. 

1840, >41 

To  June 
30,  1842. 

free 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

15  do 

same 

same 

15  do 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

15  do 

same 

same 

15  do 

same 

same 

15  do 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

15  do 

same 

same 

15  do 

same 

same 

15  do 

free 

free 

free 

same 

same 

free 

same 

same 

12J  per  cent. 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21^  pr.  c. 

free 

same 

same 

20  per  cent. 

same 

same 

2 cents  per  lb. 

same 

same 

50  per  cent. 

38  pr.  ct. 

29  pr.  ct. 

25  do 

23  do 

21£  do 

15  do 

same 

same 

15  do 

same 

same 

$2  50  per  gross 

same 

same 

$3  25  tio 

same 

same 

68 


Fastenings,  shutter  or  other,  of  cop- 
per, iron,  steel,  brass,  gilt,  plated 

Tariff  of  1832. 

1840, ’41 

or  japanned, 

25  per  cent. 

23  pr.  ct. 

Fearnought  cloth,  . 

50  do 

38  do 

Feathers,  ornamental 

25  do 

23  do 

Do  for  beds, 

Felt,  patent  adhesive,  for  ships’  bot- 

15 do 

same 

toms,  .... 

Felts,  or  hat  bodies  made  in  whole 

50  do 

free 

or  in  part  of  wool, 

18  cents  each 

same 

Felting,  hatters’ 

50  per  cent. 

38  pr.  ct. 

Fennel,  essence  and  oil  of 

free 

same 

Ferrets,  cotton 

25  per  cent. 

23  pr.  ct. 

Ferri,  rubigo 

free 

same 

Fiddles,  .... 

30  per  cent. 

26  pr.  ct. 

Fids,  .... 

25  do 

23  do 

Fifes,  bone 

15  do 

same 

Fifes,  ivory 

15  do 

same 

Fifes,  of  wood, 

30  do 

26  pr.  ct. 

Figures,  alabaster, 

free 

same 

Do  brass 

25  per  cent. 

23  pr.  ct. 

Do  bronze 

Do  (such  as  used  in  churches) 

25  do 

free 

gold  or  silver, 

121  do 

same 

Do  gilt  or  plated 

25  do 

23  pr.  ct. 

Do  marble 

30  do 

26  do 

Do  plaster 

free 

same 

Figs,  .... 

free 

same 

Fig  blue,  .... 

free 

same 

Filberts,  .... 

free 

same 

Files,  .... 

25  per  cent. 

23  pr.  ct. 

File  cuts,  .... 

25  do 

23  do 

Filtering  stones, 

Fire  arms,  other  than  muskets  and 

free 

same 

rifles,  .... 

30  per  cent. 

26  pr.  ct. 

Fire  crackers, 

free 

same 

Fire  irons,  .... 
Fish,  pickled,  in  kegs,  to  be  esti- 
mated a certain  number  to  the 

25  per  cent. 

23  pr.  ct. 

barrel,  .... 

100  cents  per  brl. 

same 

Fish,  foreign  caught,  dry  . 

100  cts.  pr  112  lbs. 

same 

Fish,  mackerel,  pickled  . 

150  cents  per  brl.  same 

Fish,  salmon,  pickled  or  dry  salted 

200  do 

same 

Fish,  salmon,  smoked, 

100  cts.  pr  112 lbs. 

same 

Fish,  all  other  pickled 

100  cents  per  brl. 

same 

Fish  glue,  called  isinglass, 

free 

same 

Fish  hooks, 

25  per  cent. 

23  pr.  ct. 

Fish  sauce, 

free 

same 

Fish  skins,  raw 

free 

same 

Fish  skin  cases, 

Fisheries  of  the  United  States  and 

free 

same 

their  territories,  all  products  of  the  free 

same 

To  June 
30,  1842. 


214  pr.  c. 
29  do 
2li  do 
same 


free 


same 
29  pr.  ct. 
same 
21 J pr.  c. 
same 
23  pr.  ct. 
21|  do 
same 
same 
23  pr.  ct. 
same 
21 J pr.  c. 
free 


same 
214  pr.  c. 
23  do 
same 
same 
same 
same 
21^  pr.  c. 
21^  do 
same 


23  pr.  ct. 
same 
21^  pr.  c. 


same 

same 

same 

same 

same 

same 

same 

2l£  pr.  c. 

same 

same 

same 

same 


69 


Fishing  nets,  other  than  dip  or 

Tariff  of  1832. 

1840,  ’41 

scoop  nets, 

5 cents  per  lb. 

same 

Flags,  floor  matting,  made  of 
Flags,  carpets  aud  carpeting,  mats, 

5 per  cent. 

same 

and  floor  cloths,  made  of 

5 do 

same 

Flageolets,  wood  . 

30  do 

26  pr.  ct. 

Do  bone  or  ivory  d . 

15  do 

free 

Flannels,  . . • • 

16  cts.  per  sq.  yd. 

same 

Flannel,  swan  skin 

16  do 

same 

Flap  hinges, 

Flasks,  or  bottles  that  come  in  gin 

25  per  cent. 

23  pr.  ct. 

cases,  . 

Flasks,  powder,  brass,  copper  or 

$2  50  per  gross 

same 

japanned 

25  per  cent. 

23  pr.  ct. 

Flasks,  horn,  entirely  of  . 

free 

same 

Flat  irons,  .... 

25  per  cent. 

1 c.  p.  lb. 

Flats,  for  making  hats  or  bonnets, 

30  do 

26  do 

Flax,  unmanufactured 

Flax,  all  manufactures  of,  not  other- 

free 

same 

wise  specified,  . 

25  per  cent. 

free 

Fleams,  .... 

25  do 

23  pr.  ct. 

Fleshers5  (knives,) 

25  do 

23  do 

Flies,  Spanish  or  cantharides, 

free 

same 

Flints,  .... 

free 

same 

Flint  stone, 

free 

same 

Float  files, 

Floor  cloths,  all  stamped,  printed  or 

25  per  cent. 

23  pr.  ct. 

painted,  .... 

43  cts.  per  sq.  yd. 

same 

Floor  cloth,  dish  or  table  mats  of 
Floor  cloth,  lined  with  woollen  or 

12J  do  ' 

same 

wool,  .... 

12|  do 

same 

Floor  matting,  all  . 

5 per  cent. 

same 

Flor  benzoin, 

Florentine  buttons,  covered  with 

free 

same 

bombazette  over  a metal  form,  . 
Floss  silk,  coming  from  beyond  the 

25  per  cent. 

23  pr.  ct. 

Cape  of  Good  Hope, 

10  do 

same 

Floss  cotton, 

25  do 

23  pr.  ct. 

Flour,  of  wheat, 

50  cents  per  cwt. 

same 

Flour,  of  other  grain, 

free 

same 

Flour-sulphur, 

free 

same 

Flower  water,  orange 

free 

same 

Flowers,  artificial  . 

25  per  cent. 

23  per  ct. 

Do  all  natural 

free 

same 

Flutes,  of  wood, 

30  per  cent. 

26  per  ct. 

Do  ivory  or  bone,  entirely,  . 

free 

same 

Flushings,  .... 

50  per  cent. 

38  pr.  ct. 

Foils,  fencing 

25  do 

23  do 

Foil,  tin  ... 

free 

same 

Fol,  digitalis 

free 

same 

Forks,  of  gold  or  silver, 

Forks,  of  brass,  lead,  pewter,  iron, 

il2rJ  per  cent. 

same 

To  June 
30,  1842. 

same 

same 

same 
23  per  ct. 
free 
same 
same 
21^  pr.  c. 

same 

21^  pr.  c. 
same 
1 c.  p.  lb. 
23  do 
same 

free 

21^  pr.  c. 
211  do 
same 
same 
same 
21^  pr.  c. 

same 

same 

same 

same 

same 

211  pr.  c. 

same 

2li  pr.  c. 

same 

same 

same 

same 

211  pr.  c. 

same 

23  pr.  ct. 

same 

29  pr.  ct. 

211  do 

same 

same 

same 


70 


steel,  tin,  or  of  which  either  of 
these  is  a component  part; 

F orks,  wood;  wholly  of 
Forks,  with  wood;  ivory;  turtle 
shell;  mother  of  pearl;  deer  horn; 
or  bone  handle 
steel  blades; 

Forge  hammers; 

Forbidden  fruit; 

Fossils, 

Fox  glove; 

Frames;  or  sticks  for  umbrellas  or 
parasols; 

Frames;  plated  cruet 
Frames,  quadrant 
Frames,  silver  cruet 
Frankfort  black,  . 

Frankincense, 

French  green, 

Fringes  for  coach  makers  or  uphol 
sterers,  made  of  cotton,  or  of  cot- 
ton and  silk, 

Fringes,  wool  being  a component 
material, 

Fringes,  merino 
Frize,  or  ratteens,  . 

Frizettes,  hair 
Frizettes,  silk 
Frocks,  guernsey,  or  other 
Frosts,  (glass) 

Fruits,  preserved  in  brandy  or  sugar 
Fruits,  pickled, 

Fruits,  all  other 
Frying  pans, 

Fullers5  boards, 

Furniture,  coach  and  harness 
Furniture,  brass,  copper,  iron  or 
steel,  not  coach  or  harness, 
Furnitures,  calico  or  chintz 
Furs,  undressed 
Fur,  dressed 
Fur,  hats  or  caps  of 
Fur,  hat  bodies  or  felts, 

Fustic, 

G. 

Galanga, 

Galbanum,  gum 
Gallengal,  or  gallengal  root, 
Galloons,  pound 
Galls,  nut  . 

Gamboge,  . 

Game  bags,  leather 


Tariff  of  1832. 

1840,  ’41 , 

25  per  cent. 

23  pr.  ct.  i 

25  do 

23  do  5 

25  do 

23  do  ‘ 

1 cent  per  lb. 

same  i 

free 

same  i 

free 

same  i 

free 

same  i 

25  per  cent. 

23  per  ct.  t 

25  do 

23  do  ‘ 

25  do 

23  do  i 

121  do 

same  i 

free 

same  i 

free 

same  s 

free 

same  i 

25  per  cent. 

23  per  ct.  ‘ 

50  do 

38  do  i 

50  do 

38  do  S 

50  do 

38  do  S 

25  do 

23  do  S 

25  do 

free  i 

50  do 

38  pr.  ct.  5 

free 

same  s 

25  per  cent. 

23  per  ct.  i 

15  do 

same  s 

free 

same  j 

25  per  cent. 

23  per  ct.  S 

15  cents  per  lb. 

same  i 

30  per  cent. 

26  pr.  ct.  ‘ 

25  do 

23  do  1 

25  do 

23  do  $ 

free 

same  s 

121  per  cent. 

same  s 

30  do 

26  pr.  ct.  * 

free 

same  j 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

25  per  cent. 

23  per  ct.  5 

free 

same  s 

free 

same  s 

30  per  cent. 

26  per  ct.ii 

2lipr.  c. 


To  June 


21  \ pr.  c, 

do 
do 
do 
do 


do 

do 


71 


Tariff’  of  1832. 

1840, *41 

Game  bags,  twine  < 

25  per  cent. 

23  per  ct. 

Garance,  or  madder, 

free 

same 

Garnets,  glass 

20  per 

cent. 

same 

and  .... 

2 cents  per  lb. 

same 

Garnets,  a precious  stone, 

12*  per  cent. 

same 

Do  imitation  of,  a composition, 

15 

do 

free 

Do  hardware 

25 

do 

23  per  ct. 

Garden  seeds, 

free 

same 

Garters,  elastic,  made  of  wire  co- 

vered with  leather,  with  or  with- 

out metal  clasps, 

25  per  cent. 

23  per  ct. 

Garters,  india  rubber,  with  clasps, 

25 

do 

23  do 

Gauze,  cotton,  or  silk  and  cotton,  . 

25 

do 

23  do 

Gelatine,  a species  of  glue  for  clari- 

fying, .... 

5 cents  per  lb. 

same 

Gems,  specially  imported,  . 

free 

same 

Gems,  not  specially  imported, 

12*  per  cent. 

same 

Gentian,  or  gentian  root,  . 

free 

same 

Gig  hames,  .... 

25  per  cent. 

23  per  ct. 

Gig  springs, 

30 

do 

26  do 

Gig  handles, 

30 

do 

26  do 

Gigot,  balloons  for  sleeves, 

25 

do 

23  do 

Gilla  handkerchiefs, 

25 

do 

23  do 

Gillas,  .... 

25 

do 

23  do 

Gilt  bases,  .... 

25 

do 

23  do 

Gilt  capitals, 

25 

do 

23  do 

Gilt  chains, .... 

25 

do 

23  do 

Gilt  ear-rings, 

25 

do 

23  do 

Gilt  paper,  .... 

25 

do 

23  do 

Gilt  pins,  . 

25 

do 

23  do 

Gilt  rings,  .... 

25 

do 

23  do 

Gilt  ware,  silver 

12* 

do 

same 

Gilt  ware,  of  other  metals, 

25 - 

do 

23  per  ct. 

Gilt  wire,  .... 

25 

do 

23  do 

Gilt  watch  chains,  . 

25 

do 

23  do 

Gilt  watch  seals, 

25 

do 

23  do 

Gilt  watch  keys, 

25 

do 

23  do 

Gilt  wood,  .... 

25 

do 

23  do 

Gilt  studs,  .... 

25 

do 

23  do 

Gimblets,  .... 

25 

do 

23  do 

Gimps,  cotton 

25 

do 

23  do 

Do  silk, 

5 

do 

free 

Do  thread, 

25 

do 

23perct. 

Do  wire  being  a component  part 

25 

do 

23  do 

Gin,  1st  proof, 

57  cents  per  gal. 

same 

Gin,  2d  do 

60 

do 

same 

Gin,  3d  do 

63 

do 

same 

Gin,  4th  do 

67 

do 

same 

Gin,  5th  do 

75 

do 

same 

Gin,  above  5th  proof, 

90 

do 

same 

Ginger,  ground 

free 

same 

Do  roots, 

free 

same 

To  June 
30,  1842. 
21*  pr.  c. 
same 
same 
same 
same 
free 

21*  pr.  c, 
same 


21*  pr.  c 
21*  do 
21}  do 


same 
same 
same 
same 
21*  pr.  c. 
23  do 
23  do 
21*  do 
21}  do 
21*  do 
21*  do 
21*  do 
21*  do 
21*  do 
21*  do 
21*  do 
21*  do 
same 
21*  pr.  c. 
21*  do 
21*  do 
21*  do 
21*  do 
21*  do 
21*  do 
21*  do 
21*  do 
free 

21*  pr.  c. 

21*  do 

same 

same 

same 

same 

same 

same 

same 

same 


72 


Ginger,  essence  of 

Gin  cases,  with  bottles  in  them,  the 
cases  pay 
and  the  bottles  . 

Ginghams,  (as  cottons) 

Ginseng, 

Girandoles,  of  metal,  or  glass  and 
metal, 

Glass,  of  antimony, 

Glass, apothecaries’  vials  and  bottles 
not  exceeding  the  capacity  of  six 
ounces  each, 

Glass,  apothecaries’  vials,  above  six 
ounces,  and  not  exceeding  16  oz 
each,  .... 

Glass  bottles,  black,  not  exceeding 
the  capacity  of  one  quart, 

Glass  bottles,  black,  exceeding  one 
quart,  .... 

Glass,  broken 

Glass,  buttons,  cut,  entirely  of 
and  .... 

Glass  buttons,  with  metal  eyes  o: 
shanks,  .... 

Glass,  commode  knobs,  entirely  of 
and  .... 

Glass,  commode  knobs,  with  brass 
or  composition  shanks,  . 

Glass,  green,  pocket  bottles, 
and 

Glass,  looking,  plates,  not  silvered, 
and  .... 

Glass,  looking,  plates,  silvered,  . 

Glasses,  hour 
Do  looking 

Glasses,  looking,  with  paper  an 
wood  frames, 

Glass  measures,  apothecaries’  line 
and  engraved, 

and  .... 

Glass,  paintings  on 

Glass  shades  for  time-pieces  or  mar 
tel  ornaments, 
and 

Glass,  cut,  all  wTares  of,  not  specijiet 
and  .... 

Glass,  not  cut,  all  other  articles  of, 
not  specified, 

and  .... 


Tariff  of  1832. 

1840,  ’41 

To  June 
30, 1842. 

15  per  cent. 

same 

same 

same 

same 

25  do 

23  per  ct. 

21*  pr.  C. 

$2  50  per  gross 

same 

same 

25  per  cent. 

23  per  ct. 

2lipr.  c. 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21*  pr.  c. 

free 

same 

same 

$1  75  per  gross 

same 

same 

$2  25  do 

same 

same 

$2  00  do 

same 

same 

$2  50  do 

same 

same 

free 

same 

same 

30  per  cent. 

26  per  ct. 

23  per  ct. 

3 cents  per  lb. 

same 

same 

25  per  cent. 

23  per  ct. 

21 J pr.  c. 

30  do 

26  do 

23  do 

3 cents  per  lb. 

same 

same 

25  per  cent. 

23  per  ct. 

211  pr.  c. 

20  per  cent. 

same 

same 

2 cents  per  lb. 

same 

same 

20  per  cent. 

same 

same 

2 cents  per  lb. 

same 

same 

20  per  cent. 

same 

same 

15  do 

same 

same 

20  do 

same 

same 

15  do 

same 

same 

20  do 

same 

same 

2 cents  per  lb. 

same 

same 

free 

same 

same 

20  per  eent. 

same 

same 

2 cents  per  lb. 

same 

same 

, 30  per  cent. 

26  per  ct. 

23  per  ct. 

3 cents  per  lb. 

same 

same 

20  per  cent. 

same 

same 

2 cents  per  lb. 

same 

same 

73 


Tariff  of  1832. 


the  act  of  22d  May,  1824,  because 
it  would  be  difficult  to  ascertain 
the  weight  of  the  glass  separately 
from  the  other  materials  connect- 
ed with  it,  ... 

Glass,  watch,  or  watch  crystals,  . 

Glass,  window,  not  above  8 by  10 
inches  in  size, 

Glass,  window,  not  above  10  by  12 
inches,  .... 

Glass,  window,  above  10  by  12  in- 
ches, .... 

Glass,  window,  all  in  plates  uncut, 

Glauber  salts, 

Glaziers’  diamonds,  set  in  steel,  . 

Globes, 

Gloves,  angora 


Do 

worsted 

Do 

cotton 

Do 

leather 

Do 

linen 

Do 

silk 

Do 

woollen 

Glue, 

Glue,  a species  for  purifying  liquors 
Goats’  hair,  or  wool, 

Goats’  skins,  raw  . 

Do  do  tanned 
Gold  epaulets, 

Gold,  all  articles  composed  wholly 
or  chiefly  of,  in  quantity, 

Gold  beaters’  brime, 

Gold  beaters’  skins, 

Gold  coin  and  bullion, 

Gold  dust, 

Gold  or  silver  lace,  even  if  mi  fin, 
Gold  leaf,  . 

Gold,  muriate  of 

Gold  ornaments,  made  by  spreading 
gold  leaf  on  very  thin  paper, 
Gold,  oxide  of 

Gold  paper,  in  sheets,  strips,  or  oth- 
er form,  .... 
Gold  size,  .... 
Gold  shell  for  painting, 

Gold  studs, 

Gold  watches,  and  parts  of 
Golo  shoes  or  clogs,  wood 
Do  do  leather, 
Gouges,  .... 
Gown  patterns,  cotton  being  a com- 
ponent part, 

10 


15  per  cent. 

121  do. 

$3  per  100  sq.  ft. 

$3  50  do 

$4  00  do 

$4;;00  do 

2 cents  per  lb. 


12} 

per  cent 

25 

do 

25 

do 

25 

do 

25 

do 

30 

do 

25 

do 

5 

do 

25 

do 

5 cents  per  lb. 
free 
free 
free 

30  per  cent, 
free 

121  per  cent. 

free 

free 

free 

free 

12}  per  cent. 

12}  do 
free 

121  per  cent, 
free 

free 

free 

12 } per  cent. 

12.}  do 
12}  do 
25  do 

25  cents  per  pair 
25  per  cent. 

25  do 


1840, ’41 


same 

same 

same 

same 

same 
same 
same 
same 
23  pr.  ct. 
23  do 
23  do 
23  do 
26  do 
23  do 
free 

23  per  ct. 

same 

same 

same 

same 

26  per  ct. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
same 
same 
same 
same 
23  pr.  ct. 
same 
23  per  ct. 

23  do 


To  June 
30,  1842. 


same 

same 

same 

same 

same 
same 
same 
same 
21}  pr.  c. 
211  do 
211  do 
21}  do 
23  do 
211  do 
free 

21i pr.  c. 

same 

same 

same 

same 

23  per  ct. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
same 
same 
same 
same 
21}  pr.  c. 
same 
21}  pr.  c. 


21}  do 


74 


Gowns, 

Gown  patterns,  wool  being  a com- 
ponent part, 

Grains  tawed  or  tanned,  . 

Grains  of  Paradise, 

Grain  tin,  . 

Granella,  or  grana,  cochineal 
Granulated  tin, 

Granza  or  madder, 

Grapes, 

Grass  bags, 

Grass  cables  or  cordage,  . 

Grass  cloth, 

Grass  and  cotton  cloth,  mixed ; the 
same  as  manufactures  of  cotton. 
Grass  flats,  braids,  or  plaits  for  ma- 
king hats  or  bonnets, 

Grass  hats  or  bonnets, 

Grass  henguin,  . * 

Grasshopper  springs, 

Grass,  Manilla 

Do  mats  of,  flags,  or  other  ma- 
terials, 

Do  rope, 

Green  glass  pocket  bottles, 
and 

Green,  French,  mineral  and  olym- 
pian, 

Gridirons,  . 

Grindstones, 

Growth,  articles  of  the  United  States 
and  its  territories, 

Guava-jelly,  or  paste, 

Guernsey  frocks,  . 

Gunny  bags, 

Guana,  .... 
Guiac,  or  guiacam  gum,  . 

Guinea  grains, 

Guitars,  .... 
Guitar  strings, 

Guimauve,  or  camomile, 

Gum,  all 

Gum  elastic  bougies, 

Do  catheters, 

Do  injection  bags, 

Do  nipple  shields,  « 

Do  pessaries, 

Do  setons, 

Do  stomach  tubes, 

Guns,  (except  muskets  and  rifles) 
Gun  locks, 

Gunnies,  or  gunny  bags,  . 


Tariff  of  1832. 

1840, >41 

To  June 
30,  1842. 

50  per  cent. 

38  per  ct. 

29  pr.  ct. 

50  do 

38  do 

29  do 

30  do 

26  do 

23  do 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

5 cents  per  lb. 

same 

same 

free 

same 

same 

30  per  cent. 

26  pr.  ct. 

23  pr.  ct. 

30  do 

26  do 

23  do 

free  • 

same 

same 

30  per  cent. 

26  per  ct. 

23  per  ct. 

free 

same 

same 

15  per  cent. 

same 

same 

5 cents  per  lb. 

same 

same 

20  per  cent. 

same 

same 

2 cents  per  lb. 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21£pr.  c. 

50  do 

38  do 

29  do 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

30  per  cent. 

26  per  ct. 

23  per  ct. 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

30  per  cent. 

26  pr.  ct. 

23  per  ct. 

25  do 

23  do 

2l£  do 

free 

same 

same 

Gunpowder, 

Gypsum,  or  plaster  of  paris, 

H. 

Hackles,  flax 
Do  hemp 
Do  ropemakers’ 

Hair,  angora,  goats’  or  camels’, 
Hair,  made  up  for  head-dresses, 
Hair,  prepared  for  head-dresses, 
Hair  nets,  . 

Hair  cloth, 

Hair  braids,  for  the  head 
Hair  belts, 

Hair  brooms, 

Hair  bracelets, 

Hair,  unmanufactured, 

Hair  powder,  perfumed, 

Hair  powder,  not  perfumed, 

Hair  seating, 

Hair  pencils, 

Halter  chains, 

Do  rings, 

Hames,  as  saddlery. 

Hammers,  blacksmiths’, 

Do  all  other 
Hams,  bacon, 

Hand-bills, 

Hand  hammers, 

Handkerchiefs,  linen 

Do  bandanna  and  choppa 

Do  silk,  except  India, 

Do  cotton 

Do  Madras, 

Handles  for  chests,  japanned, 
Hangers, 

Hangings,  paper 
Hares’  hair  or  fur, 

Hare  skins,  undressed 
Hare  skins,  dressed 
Harlaem  oil, 

Harness, 

Harness  furniture,  ' 

Harp  strings,  gut  . 

Harp  strings,  wire 
Harps  and  harpsichords, 

Hartshorn,  . 

Hatchets,  . 

Hat  felts  or  bodies,  if  part  wool, 
Hat  bodies,  in  whole  or  in  part  wool, 
Hats,  leghorn 
Hat  linings,  cotton 
Hat  or  cap  wire, 


Tariff  of  1832. 

1840, ’41 

8 cents  per  lb. 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

25  do 

23  do 

free 

same 

25  per  cent. 

23  pr.  ct. 

15  do 

same 

25  do 

23  pr.  ct. 

15  do 

same 

25  do 

23  pr.  ct. 

15  do 

same 

15  do 

same 

15  do 

same 

free 

same 

15  per  cent. 

same 

free 

same 

15  per  cent. 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

24  cents  per  lb. 

same 

25  per  cent. 

23  pr.  ct. 

3 cents  per  lb. 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

25  do 

free 

10  do 

same 

5 do 

free 

25  do 

23  pr.  ct. 

25  do 

23  do 

25  do 

23  do 

25  do 

23  do 

40  do 

32  do 

free 

same 

free 

same 

124  per  cent. 

same 

free 

same 

30  per  cent. 

26  per  ct. 

30  do 

26  do 

free 

same 

free 

same 

30  per  cent. 

26  pr.  ct. 

free 

same 

30  per  cent. 

26  pr.  ct. 

18  cents  each 

same 

18  do 

same 

30  per  cent. 

26  pr.  ct. 

25  do 

23  do 

12  cents  per  lb. 

same 

To  June 
30,  1842. 
same 
same 

214  pr.  c. 

2lf  do 

21£  do 

same 

21^  pr.  c. 

same 

21ipr.  c. 

same 

214  pr.  c, 

same 

same 

same 

same 

same 

same 

same 

same 

214  pr.  c. 


same 
21^  pr.  c, 
same 
same 
21^pr  c. 
free 
same 
free 

214  pr.  c. 
21*  do 
214  do 
214  do 
26  do 
same 
same 
same 
same 
23  per  ct, 
23  do 


214  do 


Hats  of  chip,  straw  or  grass, 

Tariff  of  1832. 
30  per  cent. 

Hats,  cotton  cloth,  complete, 
the  exception  of  the  lining 
band, 

with 

and 

30  do 

Hats  or  caps  of  wool, 

. 

30  do 

Hats,  fur 

, 

30  do 

Hats,  leather 

30  do 

Hats,  palm  leaf 

. 

free 

Hats  rattan 

, 

30  per  cent. 

Hats,  japanned 

« 

30  do 

Hautboys, 

. 

30  do 

Haversacks  of  leather, 

30  do 

Hay  knives, 

. 

30  do 

Head-dresses,  ornaments  for 

. 

25  do 

Head  matter, 

. 

free 

Head  pieces,  for  stills, 

25  per  cent. 

Hearthrugs, 

. 

50  do 

Hellebore  root. 

. 

free 

Hemlock,  . 

. 

free 

Hemp  seed, 

free 

Hemp  seed  oil, 

. 

25  cents  per  gal. 

Hemp,  all  manufactures  of,  not  oth- 
erwise specified,  or  of  which 
hemp  is  a component  part, 

25  per  cent. 

Hemp  unmanufactured 

• 

$40  per  ton. 

Hempen  cloth, 

. 

25  per  cent. 

Henbane,  . 

. 

free 

Herrings,  pickled,  in  barrels, 

. 

$1  per  barrel. 

Do  do  in  kegs,  same 

pro  rata. 

Do  smoked  or  dry  . 

$1  00  per.  112  lbs. 

Hessians,  German  flax 

15  per  cent. 

Do  hemp 

• 

25  do 

Hides,  raw 

free 

Hides,  salted 

free 

Hides,  tanned 

. 

30  per  cent. 

Hides,  tawed 

30  do 

Hinges,  brass,  copper,  iron  or  steel, 

25  do 

Do  silver  or  gold 

. 

121  do 

Hobby  horses,  wood 

• 

25  do 

Hobby  horses,  paper 

• 

free 

Hods,  coal,  iron 

25  per  cent. 

Do  copper 

. 

25  do 

Hoes, 

25  do 

Hoisting  chains, 

25  do 

Hollands,  brown 

15  do 

Hones, 

free 

Honey, 

free 

Honey  water, 

. 

15  per  cent. 

Hooks,  fish 

. 

25  do 

Hooks  and  eyes,  gold  or  silver 

. 

12£  do 

Hooks  and  eyes,  other 

. 

25  do 

1840, *41 
26  pr.  ct. 


To  June 
30,  1842. 
23  per  ct. 


26  do 
26  do 
26  do 
26  do 


23  pr.  ct. 
23  do 
23  do 
23  do 


same 
26  pr.  ct, 
26  do 
26  do 
26  do 
26  do 
23  do 
same 


same 
23  pr.  ct, 
23  do 
23  do 
23  do 
23  do 
21|  do 
same 


23  pr.  ct.  21^  pr.  c. 
38  do  29  do 


same 

same 

same 

same 


same 

same 

same 

same 


23  pr.  ct. 
same 
23  per  ct. 
same 
same 


21^  pr.  c. 
same 
21^pr.  c. 
same 
same 


same 
free 
free 
same 
same 
26  per  ct. 
26  do 
23  do 
same 
23  per  ct. 
same 
23  per  ct. 
23  do 
23  do 
23  do 
free 
same 
same 
same 
23  pr.  ct. 
same 


same 
free 
free 
same 
same 
23  pr.  ct. 
23  do 
21£  do 
same 
21£  pr.  c. 
same 
214  pr.  c. 
21 1 do 
2li  do 
21£  do 
free 
same 
same 
same 
2U  pr.  c. 
same 


23  pr.  ct. 


211  pr.  c. 


77 


Tariff  of  1832. 


Hooks,  reaping 
Hoop  iron, 

Hoops,  iron,  fit  for  use, 

Hops,  .... 
Horn  combs,  even  if  with  three 
small  brass  rivets, 

Horn  tips,  .... 
Horn  plates,  for  lanterns,  • . 
Horns,  ox  . ... 

Horns,  other 
Horse  hair, 

Hosiery,  .... 
Hose,  cotton 
Hose,  wool 
Hose,  worsted 
Hose,  leather 
Hose,  linen  thread 
Household  furniture,  of  persons  who 
come  to  reside  in  the  United 
States,  pay  according  to  the  ma- 
terials of  which  they  are  com- 
posed. 

Hungary  water, 

Hyacinth  roots, 

Hydriodate  of  potash, 

Hydrometers,  of  glass, 

It  is  understood  that  those  which 
come  from  France  have  no  metal 
connected  with  them. 

Apd  that  those  which  come  from 
England  have  brass  or  other 
metal  as  a component  part ; this 
being  so,  they  will  be  subject  to  a 
duty  of 

I. 


30  per  cent. 

3 cents  per  lb. 
25  per  cent, 
free 

15  per  cent. 

free 

free 

free 

free 

free 

25  per  cent. 

25  . do 
25  do 
25  do 
30  do 
25  do 


15  per  cent. 

free 

free 

20  per  cent. 


25  per  cent. 


Imitation  of  precious  stones,  other 
than  glass, 

Imitation  of  precious  stones,  glass, 
and  .... 

Implements  of  trade  of  persons  arri- 
ving in  the  United  States, 

India  grass, 

India  rubber, 

India  rubber  cloth,  according  to  the 
materials  of  which  it  is  composed. 

India  rubber  suspenders,  . 

India  rubber  webbing,  part  linen,  . 

Indigo,  .... 

Indispensables,  leather 


Ho 

cotton 

Do 

merino  stuff 

Do 

silk 

free 

30  per  cent. 

3 cents  per  lb. 

free 

free 

free 


25  per  cent. 
25  do 
15  do 
30  do 
25  do 
25  do 
5 do 


1840, >41 

26  per  ct. 
same 
23  pr.  ct. 
same 

same 
same 
same 
same 
same 
same 
23  pr.  ct. 
23  do 
23  do 
23  do 
26  do 
23  do 


same 

same 

same 

same 


23  pr.  ct. 


same 
26  pr.  ct. 
same 

same 

same 

same 


23  pr.  ct. 
23  do 
same 
26  pr.  ct. 
23  do 
23  do 
free 


To  June 
30,  1842. 
23  pr.  ct. 
same 
21|  pr.  c. 
same 

same 
same 
same 
same 
same 
same 
21^  pr.  c. 
21i  do 
2li  do 
2li  do 
23  do 
21J  do 


same 

same 

same 

same 


21J  pr.  c. 


same 
23  pr.  ct. 
same 

same 

same 

same 


214  pr.  c. 
211  do 
same 
23  pr.  ct. 
211  do 
21|  do 
free 


78 


Indispensables,  bead 

Do  bead,  with  clasps, 

Indispensables,  silk,  with  clasps,  ex- 
cept when  silk  is  chief  value,  . 
Ink, . 

Ink  powder, 

Ink  stands,  earthen 
Do  leather  . 

Do  wedgewood 
Do  paper,  with  glass, 

Do  silver  . 

Do  wood  . 

Do  metal  . 

Do  glass,  plain 

and 

Ink  stands,  glass,  cut 
and 

Instruments,  philosophical, specially 
imported, 

Instruments,  philosophical,  not  spe- 
cially imported  ; duty  according 
to  the  materials  they  are  compo- 
sed of. 

Instruments,  musical,  wood 
Instruments,  musical,  brass 
Inventions,  models  of 
Iodine, 

Iodine,  salts  of 
Ipecac,  or  ipecacuanha, 

Iris  root, 

Iron  anchors, 

Iron  anchors,  parts  of 
Iron  anvils, 

Iron,  articles  not  enumerated,  manu- 
factured from  irop,  or  of  which 
iron  is  a component  part, 

Iron  in  bars  or  bolts,  made  wholly  or 
in  part  by  rolling, 

Iron  in  bars  or  bolts,  not  manufac- 
tured in  whole  or  in  part  by  rolling, 
Iron  boiler  plates,  with  holes  for  ri- 
vets, .... 
Iron  boiler  plates,  without  holes  for 
rivets, 

Iron,  band  . 

Iron  cables,  or  parts  thereof, 

Iron  castings,  (except  vessels,) 

Iron  in  slabs,  blooms,  or  other  form 
less  finished  than  iron  in  bars  or 
bolts,  and  more  advanced  than  pig 
iron,  except  castings,  liable  to  the 
same  duty  as  iron  in  bars  or  bolts. 


Tariff  of  1832. 

1840,  *41 

15  per  cent. 

same 

25  do 

23  pr.  ct. 

25  do 

23  do 

free 

same 

free 

same 

20  per  cent. 

same 

30  • do 

26  per  ct. 

20  do  . 

same 

20  do 

same 

12|  do 

same 

25  do 

23  per  ct. 

25  do 

23  do 

20  do 

same 

2 cents  per  lb. 

same 

30  per  cent. 

26  per  ct. 

3 cents  per  lb. 

same 

free 

same 

30  per  cent. 

26  pr.  ct. 

25  do 

23  do 

free 

same 

free 

same 

free 

same 

free 

same 

free 

same 

2 cents  per  lb. 

same 

2 do 

same 

2 do 

same 

25  per  cent. 

23  per  ct. 

$30  per  ton. 

same 

90  cts.  per  112  lbs. 

same 

3 cents  per  lb. 

same 

3 do 

same 

3 do 

same 

3 do 

same 

1 cent  per  lb. 

same 

To  June 
30,  1842. 
same 
21£  pr.  c. 


same 


same 
same 
same 
21A  pr.  c. 
21A  do 
same 
same 
23  pr.  ct. 
same 

same 


23  per  ct. 

21^  do 

same 

same 

same 

same 

same 

same 

same 

same 


21£  pr.  c. 

same 

same 

same 

same 

same 

same 

same 


79 


Tariff  of  1832. 


1840, ’41 


Iron  nail  plates, 

Irbn,  old,  that  has  been  in  actual  use 
and  fit  only  to  be  re-manufactured, 
Iron  in  pieces,  except  old,  of  more 
than  six  inches  in  length,  or  of 
sufficient  length  to  be  made  into 
spikes  and  bolts,  shall  pay  duty 
according  to  the  article  of  which 
it  may  consist,  whether  bolt,  hoop, 
or  other  iron. 

Iron  castors, 

Iron  combs, .... 
Iron  cutting  knives,  for  cutting  hay 
or  straw,  .... 
Iron  ferrules,  piano 
Iron  filings, .... 
Iron,  hoop  .... 
Iron  hoops,  made  fit  for  use, 

Iron  kentledge, 

Iron  liquor,  .... 
Iron  mails,  .... 
Iron  mill  cranks,  of  wrought  iron , 
Iron  mill  irons,  of  wrought  iron , . 

Iron  nails,  cut 
Iron  nails,  wrought 
Iron  nail  or  spike  rods,  whether  slit, 
rolled,  or  hammered, 

Iron  in  pigs, 

Iron,  round,  or  braziers’  rods,  of 
to  ^ of  an  inch  diameter,  inclu- 
sive, .... 
Iron,  sad  or  flat-irons, 

Iron  screws  for  wood,  called  wood 
screws,  .... 
Iron,  screws  of,  all  other  • 

Iron,  manufactures  of,  partly  finish- 
ed, pay  the  same  rate  of  duty  as 
if  entirely  finished. 

Iron  scythes, 

Iron  shot,  .... 
Iron  in  sheets, 

Iron  shovels, 

Iron  sickles,  . . 

Iron  for  band  iron,  . 

Iron  for  scroll  iron, . 

Iron  for  casement  rods, 

Iron  spades, 

Iron  squares,  . 

Iron  spikes,  . . 

Iron,  vessels  of,-  cast,  even  with 
wrought  rings,  hoops,  handles,  &c. 
&c.  not  otherwise  specified, 


3 cents  per  lb. 

same 

$12  50  per  ton. 

same 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

30  do 

26  do 

25  do 

23  do 

25  do 

23  do 

3 cents  per  lb. 

same 

25  per  cent. 

23  pr.  ct. 

1 cent  per  lb. 

same 

free 

same 

25  per  cent. 

23  pr.  ct. 

4 cents  per  lb. 

same 

4 do 

same 

5 do 

same 

5 do 

same 

3 do 

same 

50  cts.  per  112  lbs. 

same 

3 cents  per  lb. 

same 

25  per  cent. 

1 c.  p.  lb. 

30  per  cent. 

26  pr.  ct. 

25  do 

23  do 

30  do 

26  do 

1 cent  per  lb. 

same 

3 cents  per  lb. 

same 

30  per  cent. 

26  per  ct. 

30  do 

26  do 

3 cents  per  lb. 

same 

3 do 

same 

3 do 

same 

30  per  cent. 

26  pr.  ct. 

30  do 

26  do 

4 cents  per  lb. 

same 

14  cent  per  lb. 

same 

To  June 
30,  1842. 
same 

same 


214  pr.  c. 
2l|  do 

23  do 
214  do 
2l|  do 
same 
21|  pr.  c. 
same 
same 
214  pr.  c. 
same 
same 
same 
same 

same 

same 


same 
1 c.  p.  lb. 

23  pr.  ct. 
21i  do 


23  do 

same 

same 

23  pr.  ct. 

23  do 

same 

same 

same 

23  per  ct. 

23  do 

same 


same 


80 


Iron  square  wire,  used  for  the  man- 
ufacture of  stretchers  for  umbrel- 
las, and  cut  in  pieces  not  exceed- 
ing the  length  used  therefor, 

Iron  tacks,  brads,  or  sprigs,  not  ex- 
ceeding 16  oz.  per  1000,  . 

Iron  tacks,  brads,  or  sprigs,  exceed- 
ing 16  oz.  per  1000, 

Iron  tacks,  shoemakers’ 

Iron  weights,  cast,  even  with 
wrought  rings,  hoops,  handles,  &c. 
&c.  not  otherwise  specified, 

Iron,  rail  road,  (the  duty  refunded 
on  proof  of  the  rails  being  laid,) 
See  Act  of  Congress , page  19, 

Iron  wire,  not  exceeding  No.  14,  . 
Iron  wire,  exceeding  No.  14, 

Iron  chains  for  rail  roads,  cast 
Iron  wheels,  for  cars,  cast 
Iron  wire,  tinned,  as  other  iron  wire. 
Iron  rods,  \ an  inch  thick  and  under, 
Iron,  sulphate  of 

Iron  wire,  annealed,  to  pay  duty  the 
sahie  as  other  iron  wire. 

Isinglass, 

Issue  peas,  . 

Issue  plaster, 

Italian  nets, 

Ivory, 

Ivory  chessmen, 

Ivory  combs, 

Ivory,  manufactured 
Ivory,  unmanufactured 
Ivory  black, 

Ivory  parallel  rules,  (not  mounted) 
Ivory  protractors, 

Ivory  scales, 

Ivory  sectors, 

Jacks,  a part  of  piano  fortes, 
Jacks,  clothiers’ 

Jack  chains, 

Jack  screws, 

Jalap,  .... 
Jallalpore  Mamoody,  cotton  goods, 
Japanned  wares,  . 

Jessamin,  or  jasmine,  oil  of 
Jeanette, 

Jean, 

Jelly, 

Jerk  beef, 

Jet,  real 


12  per  cent. 

5 cents  per  1000 

5 cents  per  lb. 

25  per  cent. 

1 cent  per  lb. 

$30  per  ton 
5 cents  per  lb. 

9 do 


Tariff  of  1832.  1840, ’41 


1 

do 

3 cents  per 
$2  per  cwt. 

free 

free 

free 

10  per  cent. 

free 

free 

15  per  cent. 

free 

free 

free 

25  per  cent. 

25 

do 

free 

15  per  cent. 

25  per  cent. 

25 

do 

25 

do 

25 

do 

free 

25  per  cent. 

25 

do 

15 

do 

25 

do 

25 

do 

25 

do 

2 cents  per  lb. 
121  per  cent. 


same 

same 

same 
23  per  ct. 

same 


same 

same 

same 

same 

same 

same 

same 


same 

same 

same 

free 

same 

same 

same  • 

same 

same 

same 

free 

free 

same 

free 

23  per  ct. 
23  do 
23  do 
23  do 
same 
23  pr.  ct. 
23  do 
same 
23  per  ct. 
23  do 
23  do 
same 
same 


To  June 
30,  1842. 


same 

same 

same 
21|  pr.  c. 

same 


same 

same 

same 

same 

same 

same 

same 


same 

same 

same 

free 

same 

same 

same 

same 

same 

same 

free 

free 

same 

free 


81 


Tariff  of  1832. 

1840, ’41 

Jet,  if  composition,  . 

free 

same 

Jet  stones, 

free 

same 

Jet  beads,  .... 

15  per  cent. 

same 

Jet,  if  glass, 

20 

do 

same 

and  .... 

2 cents  per  lb. 

same 

Jewelry,  .... 

12i  per  cent. 

same 

Jewelry,  false,  so  called,  . 

25 

do 

23  pr.  ct. 

Johntilly  sawns,  cotton  goods, 

25 

do 

23  do 

Joints,  India 

free 

same 

Jostic,  or  jos  light, 

free 

same 

Juglandium,  oil  of 

free 

same 

Juice  of  limes, 

free 

same 

Juice  of  lemons,  . 

free 

same 

Juice  of  oranges,  . 

free 

same 

Juniper  plants, 

free 

same 

Junk,  old  .... 

free 

same 

K. 

Kaleidescopes, 

25  per  cent. 

23  pp.  ct. 

Kalydor,  .... 

15 

do 

same 

Kelp,  . 

free 

same 

Kentledge, 

1 cent  per  lb. 

same 

Kendal  cottons,  entirely  of  wool, 

the  value  not  exceeding  35  cents 

per  square  yard, 

5 per  cent. 

same 

When  exceeding  35  cents  per 

square  yard, 

50 

do 

38  pr.  ct. 

Kermes,  . . . 

free 

same 

Kersey  ratteen,  (woollen  cloth,) 

50  per  cent. 

38  pr.  ct. 

Kerseys,  all  wool,  if  the  value  does 

not  exceed  35  cents  per  square 

yard, 

5 

do 

same 

Kerseys,  if  exceeding  35  cents  per 

square  yard, 

50 

do 

38  pr.  ct. 

Kerseymere, 

50 

do 

38  do 

Kettles,  brass,  in  nests, 

25 

do 

23  do 

Do  cast  iron  . 

1^  cent  per  lb. 

same 

Do  iron,  tin,  or  brass 

25  per  cent. 

23  pr.  ct. 

Do  copper 

25 

do 

23  do 

Keys,  watch,  of  gold, 

121 

do 

same 

Keys,  watch,  of  silver, 

do 

same 

Keys,  all  other,  of  iron,  brass,  or 

copper,  .... 

25 

do 

23  pr.  ct. 

Keys,  all  other,  of  gold  or  silver, 

12  J 

do 

same 

Kilmarnock  caps,  . 

30 

do 

26  pr.  ct. 

King’s  yellow, 

free 

same 

Knitting  needles,  . 

25  per  cent. 

23  per  ct. 

Knives,  cutting,  (meaning  those  for 

hay  or  straw,) 

30 

do 

26  pr.  ct. 

Knives,  curriers’ 

25 

do 

23  do 

Knives,  drawing 

30 

do 

26  do 

Knives,  flesh 

25 

do 

23  do 

Knives,  silver  or  gold 

do 

same 

11 


To  June 

30,  1842. 

same 

same 

same 

same 

same 

same 

2U  pr.  c. 

2lf  do 

same 

same 

same 

sam.e 

same 

same 

same 

same 

21  \ pr.  c. 
same 
same 
same 


same 

29  pr.  ct. 
same 
29  pr.  ct. 


same 

29  pr.  ct. 
29  do 
21i  do 
same 
2Hpr.  c. 
21!  do 
same 
same 

21!  Pr>  c? 
same 
23  per  ct. 
same 
211  pr.  c. 

23  pr.  ct. 
21^  do 
23  do 
21£  do 
same 


82 


oi- 


gilt 
gold  or 


Knives*  all  other*  of  iron,  steel* 
copper*  brass*  pewter*  lead  or  tin* 
Knobs*  brass*  gilt*  plated  or  washed 
iron,  steel*  copper  or  brass* 
Knobs*  cut  glass*  . 
and 

Knobs*  glass*  not  cut* 
and 

Knobs*  glass*  with  brass*  iron*  steel* 
or  composition  shanks* 
Knockers*  . 

L. 

Labels*  printed 
Labels*  decanter  or  other 
plated* 

Labels*  decanter  or  other 
silver* 

Lac  dye* 

Lac  spirits* 

Lace*  all  kinds  of*  made  into  wear- 
ing apparel* 

Lace*  bobbinet 
Lace*  coach 
Do  gold  . 

Do  plated  or  mi  fin 
Do  silver 
Do  silk  . 

Do  shades* 

Do  shawls 
Do  edgings 
Do  insertings 
Do  gimp 
Do  quillings 
Do  tatting  . 

Do  purling 
Do  bobbinet  veils 
Do  chemizettes*  not  trimmed* 

Do  collars*  not  trimmed* 

Do  pelerines*  not  trimmed* 

Do  collarettes*  not  trimmed* 

Do  cannezous*  not  trimmed* 

Do  handkerchiefs 
Do  caps*  not  trimmed*  . 

Do  caps,  made  up  and  trimmec 
Do  collars*  trimmed* 

Do  collarettes*  trimmed* 

Do  pelerines*  trimmed* 

Do  chemizettes*  trimmed* 

Do  cannezous*  trimmed* 

Do  handkerchiefs*  trimmed* 

Do  collars  and  capes,  read 


Tariff  of  1832. 

1840*  >41 

25  per  cent. 

23  per  ct. 

25 

do 

23  do 

30  per  cent. 

26  do 

3 cents  per  lb. 

same 

20  per  cent. 

same 

2 cents  per  lb. 

same 

25  per  cent. 

23  per  ct. 

25 

do 

23  do 

free 

same 

25  per  cent. 

23  per  ct. 

12  * 

do 

same 

free 

same 

free 

same 

50  per  cent. 

38  pr.  ct. 

do 

same 

35 

do 

29  pr.  ct. 

m 

do 

same 

m 

do 

same 

12* 

do 

same 

5 

do 

free 

12* 

do 

same 

12* 

do 

same 

1% 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

12* 

do 

same 

25 

do 

23  pr.  ct. 

25 

do 

23  do 

25 

do 

23  do 

25 

do 

23  do 

25 

do 

23  do 

25 

do 

23  do 

25 

do 

23  do 

25 

cLo 

23  do 

To  June 
30*  1842. 

21 J pr.  c. 


23  do 
same 
same 
same 

214  pr.  c. 
2l|  do 


21Jpr.  c. 

same 

same 

same 

29  per  ct. 

same 

24^  pr.  c. 

same 

same 

same 

free 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

21 J pr.  c. 

21 1 do 

2L}  do 

2l£  do 

21  £ do 

214  do 

214  do 


83 


Tariff  of  1832. 


Lace  pelerines, 

Do  veils, 

Laces,  gold  and  silver,  invoiced  fin, 
mi  fin,  argent  fin,  and  argent  mi 
fin^  .... 
Laced  boots  or  bootees, 

Lacets,  or  lacings,  silk 
Lacets  or  lacings,  if  any  cotton, 
Lacquered  ware,  . 

Ladies  worked  caps,  trim?d  or  not 


Ladles, 

gilt  on  copper, 

Do 

gilt  on  silver, 

Do 

gold  or  silver, 

iron,  tin,  britannia,  brass,  or 

Do 

copper,  . * . 

Ladle  heads, 

Lake,  .... 
Lake,  drop 
Lake  paints, 

Lamp  black,  ' . 

Lamp  hooks, 

Lamp  pullies,  brass,  copper,  or  iron 

Lamp  pullies,  wood 

Lamps,  brass,  copper,  or  tin, 

Do  entirely  of  plain  glass, 
and 

• Do  cut  glass, 
and 

Lamps,  with  brass  pillars  and  glass 
chimnies,  or  domes  imported  in 
them,  .... 

Lancets, 

Lancet  cases,  shagreen 
Lantern  leaves,  or  horn  plates, 
Lanterns,  japanned,  tin,  gilt,  plated, 
brass,  pewter,  or  copper, 

Lapis,  calaminaris 
Lapis,  infernalis 
Lapis,  tutia 

Lard,  .... 

Larding  pins, 

Latches,  iron,  steel,  brass,  gilt,  pla- 
ted, washed,  or  copper  . 

Lattin,  brass 
Laudanum, 

Laurel,  oil  of 

Lavender,  oil  and  essence  of,  dou- 
ble or  single  distilled, 

Lavender,  dry,  flower  of  . 
Lavender  flowers, 

Lawn,  cotton, 

Lawn,  linen 


25  per  cent. 
12J  do 


121  do 
$1  50  per  pair 
5 per  cent. 


25 

do 

25 

do 

25 

do 

25 

do 

do 

do 

25 

do 

25 

do 

free 

free 

free 

15  per  cent. 

25 

do 

25 

do 

25 

do 

25 

do 

20  per  cent. 

2 cents  per  lb. 

30  per  cent. 

3 cents  per  lb. 


25  per  cent. 

25  do 

free 

free 

25  per  cent, 
free 
free 
free 

3 cents  per  lb. 
25  per  cent. 

25  do 

25  do 

free 
free 

15  per  cent. 

free 

free 

25  per  cent. 

15  do 


1840, >41 

23  per  ct. 
same 


same 

same 

free 

23  per  ct. 
23  do 
23  do 
23  do 
same 
same 

23perct. 
23  do 
same 
same 
same 
same 
23  per  ct. 
23  do 
23  do 
23  do 
same 
same 
26  per  ct. 
same 


23  pr.  ct. 
23  do 
same 
same 

23  per  ct. 

same 

same 

same 

same 

23  per  ct. 

23  do 
23  do 
same 
same 

same 
same 
same 
23  per  ct. 
free 


To  June 
30, 1842. 
21^  pr.  c. 
same 


same 

same 

free 

211  pr.  c. 
211  do 
211  do 
211  do 
same 
same 

211  pr.  c. 
2lf  do 
same 
same 
same 
same 
214  pr.  c. 
211  do 
211  do 
211  do 
same 
same 
23  per  ct. 
same 


21-|  pr.  c. 
211  do 
same 
same 

211  pr.  c. 

same 

same 

same 

same 

211  pr.  c. 

211  do 
211  do 
same 
same 

same 
same 
same 
21  £ pr.  c. 
free 


84 


, dry  or  ground 


Lawn,  or  long  lawn,  linen 
Lavender  water,  . 

Lead,  all  manufactures  of,  not  oth- 
erwise specified , or  of  which  lead 
is  a component  material, 

Lead  busts, 

Lead  in  bars, 

Lead,  black  . 7 

Lead,  powder  of  black 
Lead  pencils,  black 
Lead  combs. 

Lead,  old  . 

Lead  in  pigs, 

Lead,  scrap 
Lead,  sugar  of 
Lead  pots,  black 
Lead,  red  or  white 
in  oil, 

Lead  pencils,  red 
Lead,  nitrate  of 
Lead  in  sheets, 

Lead  shot, 

Lead,  super  acetate  or  sugarof  lea 
Lead,  white,  dry  or  ground  in  oil, 
Lead  pipes, 

Lead  ore,  .... 
Leaders,  leather 
Leaders,  worsted  . 


of  duty , . 

Leaf,  silver 

Leather  bracelets,  elastic 
Do  mits, 

Do  garters,  elastic 
Leather,  and  all  man 


specified, 

Leather,  caps  of  . 

Do  hats  of 
Do  bottles, 

Leather,  braces  or  suspenders,  en 
tirely  of,  or  of  which  leather  is 
the  material  of  chief  value, 
Leaves  of  trees,  for  dyeing, 

Do  not  used  in  dyeing, 

Do  bocoa, 

Do  palm, 

Lees,  wine,  liquid 
Lees,  wine,  crystalized,  or  crude 
tartar, 


Tariff  of  1832. 

1840, ’41 

To  June 
30,  1842. 

15  per  cent. 

free 

free 

15  do 

same 

same 

25  do 

23  per  ct. 

211  pr.  c. 

2 cents  per  lb. 

same 

samt 

3 do 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21 J pr.  c. 

25  do 

23  do 

21i  do 

2 cents  per  lb. 

same 

same 

3 do 

same 

same 

2 do 

same 

same 

5 do 

same 

same 

free 

same 

same 

5 cents  per  lb. 

same 

same 

25  per  cent. 

23  per  ct. 

21^  pr.  c. 

121  do 

same 

same 

3 cents  per  lb. 

same 

same 

4 do 

same 

same 

5 do 

same 

same 

" 5 do 

same 

same 

5 do 

same 

same 

free 

same 

same 

30  per  cent. 

26  per  ct. 

23  per  ct. 

50  do 

38  do 

29  do 

15  do 

same 

same 

121  do 

same 

same 

25^  do 

23  per  ct. 

211  pr.  c. 

30  do 

26  do 

23  do 

25  do 

23  do 

211  do 

30  do 

26  per  ct. 

23  per  ct. 

30  do 

26  do 

23  do 

30  do 

26  do 

23  do 

30  do 

26  do 

23  do 

30  do 

26  do 

23  do 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

85 


Leghorn  hats  or  bonnets,  and  all 
hats  or  bonnets  of  straw,  chip,  or 

Tariff  of  1832. 

1840,  Ml 

grass, 

. 

30  per  cent. 

26  per  ct. 

Leghorn  flats,  . w 

. 

30  do 

26  do* 

Do  braids, 

• 

30  do 

26  do 

Do  crowns  or  brims. 

30  do 

26  do 

Do  plaits, 

. 

30  do 

26  do 

Lemons, 

• 

free 

same 

Lemon  juice. 

free 

same 

Lemon,  oil  of 

15  per  cent. 

same 

Lemon  peel, 

free 

same 

Lemon,  essence  of 

15  per  cent. 

same 

Leno,  linen 

15  do 

free 

Leno,  muslin 

25  do 

23perct. 

Lents,  or  lentilles, 

. 

free 

same 

Leopard  skins,  raw 

free 

same 

Do  dressed 

12£  per  cent. 

same 

Leopard  spot  cloth, 

. 

50  do 

38  per  ct. 

Limes, 

free 

same 

Lime  juice, 

. 

free 

same 

Limets,  oil  of 

. 

15  per  cent. 

same 

Lime,  acetate  of 

free 

same 

Lime, 

. 

free 

same 

Lime,  citrat,  or  citrate  of 

free 

same 

Lines,  fishing,  a twine 

5 cents  per  lb. 

same 

Lines,  fishing,  complete  . 

25  per  cent. 

23  per  ct. 

Lines,  worsted 

. 

50  do 

38  do 

Linens,  bleached  . 

15  do 

free 

Do  unbleached 
Linens,  all  manufactures 

of,  not 

15  do 

free 

otherwise  specified, 

. 

25  do 

23  per  ct. 

Linen  bags, 

25  do 

23  do 

Linen  mits, 

. 

25  do 

23  do 

Linen  tape, 

25  do 

23  do 

Linseed  cakes, 

free 

same 

Do  meal, 

. 

free 

same 

Do  oil. 

. 

25  cents  per  gal. 

same 

Linsey  woolsey, 

. 

50  per  cent. 

38  pr.  ct. 

Lint, 

25  do 

23  do 

Liqueurs  or  cordials, 

53  cents  per.  gal. 

same 

Liquor,  iron 

« 

free 

same 

Liquor,  purple 

. 

free 

same 

Liquor,  red 

free 

same 

Liquor,  tin 

. 

free 

same 

Liquor  cases, 

25  per  cent. 

23  pr.  ct. 

the  bottles,  if  cut 

• 

30  per  cent. 

26  do 

and 

• . 

3 cents  per  lb. 

same 

if  not  cut 

• 

20  per  cent. 

same 

and 

. 

2 cents  per  lb. 

same 

Liquorice, 

. 

free 

same 

Liquorice  paste, 

. 

free 

same 

Liquorice  root, 

free 

same 

To  June 
30, 1842. 


23  pr.  ct. 
23  do 
23  do 
23  do 

23  do 
same 
same 
same 
same 
same 
free 

24  pr.  c. 
same 
same 
same 

29  per  ct. 

same 

same 

same 

same 

same 

same 

same 

214  pr.  c. 

29  do 

free 

free 

214  pr.  c. 

2l|  do 

21J  do 

24  do 

same 

same 

same 

29  pr.  ct. 

24  do 

same 

same 

same 

same 

same 

21  \ pr.  c. 

23  do 

same 

same 

same 

same 

same 

same 


86 


Tariff  of  1832. 


Liquorice  juice, 

Litharge,  .... 
Lithontriptons, 

Litmus,  .... 
Loadstones, 

Loaf  sugar, 

Loaf  sugar,  in  a pulverized,  liquid,  or 
other  form, 

Lotions,  all  cosmetic 
Lotions,  medicinal  . 

Lozenges,  all 
Locks,  brass 
Do  iron 
Do  steel 
Do  wood  and  iron 
Do  wood  and  steel 
Do  gun  .... 
Logwood,  .... 
Logwood,  extracts  of 
Long  cloths,  (Madras  and  Calcutta) 
liable  to  the  regulations  respect- 
ing manufactures  of  cotton, 

Long  cloths,  linen  . 
Looking-glasses,  framed  . 
Looking-glasses,  with  paper  and 
wood  frames, 

Looking-glass  plates,  if  silvered,  . 

Do  do  not  silvered, 

and 

Looking-glass  frames,  if  gilt  on  me- 
tal, .... 

Looking-glass  frames,  if  wood,  or 
gilt  on  wood, 

Looking-glass  frames,  if  metal, 
Lump  sugar, 

Lump  sugar,  in  a pulverized,  liquid, 
or  other  form, 

Lunar  caustic, 

Lupuline,  .... 
Lustres,  glass 

and  .... 

Lustres,  brass  and  glass 
Lutes,  .... 

Lycopodium, 

Lye,  soda  .... 
M. 


free 

5 cents  per  lb. 
25  per  cent, 
free 
free 

12  cents  per  lb. 

12  do 
15  per  cent, 
free 
free 

25  per  cent. 

25  do 
25  do 
25  do 
25  do 
25  do 
free 
free 


25  per  cent. 

15  do 

20  do 

20  do 

20  do 

20  do 

2 cents  per  lb. 

25  per  cent. 

25  do 

25  do 

10  cents  per  lb. 

10  do 

free 

free 

30  per  cent. 

3 cents  per  lb. 
25  per  cent. 

30  do 

free 

free 


Macaroni,  .... 
Mace,  .... 
Maccassar  oil, 

Machinery,  models  of,  and  other  in- 
ventions, .... 
Mackerel,  pickled  . 


free 

free 

15  per  cent, 
free 

150  cents  per  brl. 


1840,  Ml 

same 

same 

23  pr.  ct. 

same 

same 

same 

same 
same 
same 
same 
23  per  ct. 
23  do 
23  do 
23  do 
23  do 
23  do 
same 
same 


23  per  ct. 

free 

same 

same 

same 

same 

same 

same 

23  per  ct. 

23  do 
23  do 
same 

same 
same 
same 
26  pr.  ct. 
same 
23  pr.  ct. 
26  do 
same 
same 

same 

same 

same 

same 

same 


To  June 
30,  1342. 
same 
same 
21^  pr.  c. 
same 
same 
same 

same 
same 
same 
same 
21A  pr.  c. 
211  do 
211  do 
211  do 
2li  do 
211  do 
same 
same 


21^  pr.  c. 

free 

same 

samef 

same 

same 

same 

same 

21^  pr.  c. 

21^  do 
211  do 
same 

same 

same 

same 

23perct. 

same 

21£  pr.  c. 

23  do 

same 

same 

same 

same 

same 

same 

same 


87 


Tariff  of  1832. 


Madder, 

Do  root 

Madopollams,  cottons, 

Madras  handkerchiefs,  cottons,  . 

Magic  lanterns,  and  similar  articles, 
composed  of  tin,  glass,  wood, 
brass,  copper,  &c. 

Magnesia,  .... 
Do  carbonate  of 

Do  sulphate  of 

Mails,  an  iron  article  used  in  weav- 
ing, .... 

Malines,  or  maline  laces,  . 

Mallets,  wood 

Malt,  .... 

Manganese, 

Mangoes,  .... 

Mangroves,  or  shells  of 

Manilla  grass, 

Manna,  .... 

Mantillas,  . ... 

Mantles,  .... 

Manufactured  tobacco,  other  than 
snuff  and  segars, . 

Manufactures  of  the  United  States 
and  its  territories, 

Manufactures  of  iron,  partly  finish- 
ed, liable  to  the  same  rates  of  duty 
as  if  entirely  finished. 

Manufactures  of  wood, not  otherwise 
specified,  .... 

Manufactures  of  copper,  not  other- 
wise specified, 

Manufactures  of  hemp,  not  other- 
wise specified, 

Manufactures  of  flax,  not  otherwise 
specified,  .... 

Manufactures  of  leather,  not  other- 
wise specified, 

Manufactures  of  marble,  (except 
busts,)  .... 

Manufactures,  all  of  silk,  or  of  which 
silk  shall  be  a component  part, 
coming  from  beyond  the  Cape  oj 
Good  Hope , not  otherwise  enu- 
merated, .... 

Manufactures,  all  other , of  silk,  or 
of  which  silk  is  the  “ component 
material  of  chief  value,” 

Manufactures,  all,  not  othervnse  spe- 
cified, made  of  brass,  iron,  pewter, 
steel,  or  tin,  or  of  which  either  of 


free 

free 

25  per 

cent. 

25 

do 

25 

do 

free 

free 

15  per 

cent. 

25 

do 

12* 

do 

25 

do 

free 

15  per 

cent. 

15 

do 

free 

free 

free 

50  per 

cent. 

50 

do 

10  cents  per  lb, 

free 

25  per  cent. 
25  do 
25  do 
25  do 
30  do 
30  do 

10  per  cent. 
5 do 


1840,  Ml 

To  June 
30,  1842. 

same 

same 

same 
23  pr.  ct. 
23  do 

same* 
21*  pr.  c. 
21*  do 

23  do 

21*  do 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 
same 
23  pr.  ct. 
same 

21*  pr.  c. 
same 
21*  pr.  c. 
same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
38  pr.  ct. 
38  do 

same 
29  per  ct, 
29  do 

same 

same 

same 

same 

23  per  ct. 

21|  pr.  c. 

23  do 

21|  do 

23  do 

21|  do 

23  do 

211  do 

26  do 

23  do 

26  do 

23  do 

same 

same 

free 

free 

88 


Tariff  of  1832. 

1840,  ’41 

these  metals  is  a component  ma- 

terial, .... 

25  per  cent. 

23  pr.  ct. 

Manufactures  of  wool,  or  of  which 
wTool  shall  he  a component  part, 
{except  plains,  kerseys  and  kendal 
cottons,  entirely  of  wool,  the  value 
thereof  not  exceeding  35  cents  per 
square  yard,  worsted  stuff  goods, 
manufactures  of  silk  and  worsted, 
worsted  and  woollen  yarn,  mits, 
gloves,  bindings  and  blankets,  the 
value  not  exceeding  75  cents  each, 
hosiery,  carpets  and  carpeting, 
flannels,  baizes,  bookings  and 

coach  lace,) 

50  per  cent. 

38  per  ct. 

Maps,  .... 

free 

same 

Marble,  manufactures  of,  except 

busts,  .... 

30  per  cent. 

26  per  ct. 

Marble  busts, 

free 

same 

Marble,  unmanufactured  . 

free 

same 

Marbles,  (for  children’s  play)  baked 

free 

same 

Do  stone 

free 

same 

Marmalade,  a sweetmeat, . 

25  per  cent. 

23  pr.  ct. 

Mascade,  essence  of 

15  do 

same 

Marsh  mallows, 

free 

same 

Mastic,  .... 

free 

same 

Matches,  for  pocket  lights, 

15  per  cent. 

same 

Mathematical  instruments,  specially 

imported, .... 

free 

same 

Mathematical  instruments,  of  brass, 

25  per  cent. 

23  pr.  ct. 

Do  do  of  bone, 

free 

same 

Do  do  of  gold, 

12£  per  cent. 

same 

Do  do  gilt  or  plated, 

25“  do 

23  per  ct. 

Do  do  of  iron, 

25  do 

23  do 

Do  do  of  ivory, 

free 

same 

Do  do  of  silver,  . 

12i  per  cent. 

same 

Do  do  of  wood, 

25“  do 

23  per  ct. 

Mats,  table,  straw,  tow  or  flag, 

15  do 

same 

Mats,  table,  wood  . 

25  do 

23  pr.  ct. 

Mats,  sheepskin 

15  do 

same 

Mats,  oil  or  floor  cloth,  dish  or  table 

12|  cts.  pr.  sq.  yd. 

same 

Mats,  if  wool  be  a component  part, 

12|  do 

same 

Matting,  all  floor  . 

5 per  cent. 

same 

Mattresses,  hair 

free 

same 

Do  moss  » 

free 

same 

Meal,  cassada 

free 

same 

Meal,  linseed 

free 

same 

Meal,  oat  .... 

free 

same 

Measures,  glass,  engraved 

20  per  eent. 

same 

and  .... 

2 cents  per  lb. 

same 

Mecklin  lace, 

12i  per  cent, 
free 

same 

Medals,  specially  imported, 

same 

To  June 
30,  1842. 

21ipr.c, 


29  pr.  ct, 
same 

23  pr.  ct. 

same 

same 

same 

same 

21|  pr.  c. 

same 

same 

same 

same 

same 

21|  pr.  c. 

same 

same 

21^  pr.  c. 

21i  do 

same 

same 

21^  pr.  c. 

same 

21£  pr.  Ct 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 


89 


they  are  composed. 

Medicinal  drugs,  all  ki 
otherwise  specified, 

Mercury,  cinabar  of 
Do  iodide  of 

Do  prussiate  of 
Metal,  plated 
Metallic  slates,  paper 
Do  do  tin 

Melting  pots,  if  earthen, 

Do  or  glue  pots, 

Mercury  or  quicksilver, 

Do  all  preparations  of 
Merino  shawls,  (so  called)  body  cot- 


worsted  or  combed  wool,  border, 
cotton  fringe  sewed  on,  . 


silk  and  worsted  fringe  sewed  oif. 
Merino  shawls,  (so  called)  border. 

woollen  fringe  sewed  on, 

Merino  cloth,  entirely  of  combed 
wool, 

Merino  cloth,  wool,  not  combed, 
being  a component  part, 

Merino,  stuff 

Do  fringe,  worsted,  . 

Do  trimmings,  worsted, 

Do  shawls,  made  of  wool, 

Do  cloth,  worsted  stuff 

Merino  cloth,  woollen 
Manilla  hemp, 

Mica,  or  isinglass^ 

Milk  of  roses, 

Millinery  of  all  kinds,  except  silk, 
Mill  cranks,  of  wrought  iron, 

Mill  irons,  of  wrought  iron, 
Millepedes, 

Mill  saws,  . 

Mill  stones, 

Mills,  coffee 
Miniature  cases,  ivory 
Miniature  sheets,  ivory 
Miniatures, 

Mineral,  green 
Mineral  water, 

Mineral  salt,  crude 
Mineralogy,  specimens  in 
12 


Tariff  of  1832. 

i 

1840, ’41 

To  June 
30,  1842. 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

free 

same 

same 

25  per  cent. 

23perct. 

21^  pr.  c. 

20  do 

same 

same 

25  * do 

23  pr.  ct. 

21^  pr.  c. 

free 

same 

same 

free 

same 

same 

50  per  cent. 

23  per  ct. 

211  pr.  c. 

o 

o 

1C 

23  do 

211  do 

50  do 

free 

free 

50  do 

38  pr.  ct. 

29  per  ct. 

10  do 

free 

free 

50  do 

38  per  ct. 

29  per ct 

10  do 

free 

free 

50  do 

38  pr.  ct. 

29  pr.  ct. 

50  do 

38  do 

29  do 

50  do 

38  do 

29  do 

10  do 

free 

free 

50  do 

38  pr.  ct. 

29  per  ct. 

free 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

25  do 

23  pr.  ct. 

211  pr.  c. 

4 cents  per  lb. 

same 

same 

4 do 

same 

same 

free 

same 

same 

100  cents  each 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

211  pr.  c. 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free  i 

same 

same 

free 

same 

same 

15  per  cent. 

free 

free 

free  i 

same 

same 

90 


Tariff  of  1832. 

1840,  Ml 

Mirrors,  . * 

20  per  cent. 

same 

Mirror  glasses,  silvered 

20  do 

same 

Mirror  glasses,  not  silvered 

20  do 

same 

and  .... 

2 cents  per  lb. 

same 

Mits,  cotton 

25  per  cent. 

23  pr.  ct. 

Mits,  silk  .... 

5 do 

free 

Mits,  woollen 

25  do 

23  pr.  ct. 

Mits,  leather 

30  do 

26  do 

Mits,  angora 

25  do 

23  do 

Mits,  linen 

25  do 

23  do 

Mock  jewelry, 

25  do 

23  do 

Mock  pearls,  being  part  glass, 

20  do 

same 

Modelling,  specially  imported, 
Modellings,  not  specially  imported, 
according  to  the  materials  of 
which  they  are  composed. 

free 

same 

Models  of  invention, 

free 

same 

Models  of  machinery, 

free  ' 

same 

Mohair,  cotton 

25  per  cent. 

23  per  ct. 

Do  wmollen 

50  do 

38  do 

Do  sewing  silk 

40  do 

32  do 

Do  twist 

4p  do 

free 

Molasses,  .... 

5 .cents  per  gal. 

same 

Moon  knives. 

25  per  cent. 

23  pr.  ct. 

Mops,  .... 

50  do 

38  do 

Mordant  standards, 

free 

same 

Morebad-sawns,  cotton 

25  per  cent. 

23  pr.  ct. 

Morocco  skins, 

30  do 

26  do 

Morphine,  acetate  of 

free 

same 

Do  sulphate,  or  crystals  of 

free 

same 

Mortars,  brass  . ... 

25  per  cent. 

23  per  ct. 

Do  marble 

30  do 

26  do 

Do  composition 

free 

same 

Moss,  Iceland 

free 

same 

Mother  of  pearl,  . 

free 

same 

Mother  of  pearl  shells, 

Mother  of  pearl,  articles  made  of, 

free 

same 

not  otherwise  enumerated, 

free 

same 

Mother  of  pearl  studs, 

Mother  of  pearl  buttons,  with  metal 

15  per  cent. 

same 

eyes  or  shanks,  . 

Mother  of  pearl  buttons,  without 

25  do 

23perct. 

metal  eyes  or  shanks,  . 

15  do 

same 

Moulds,  button 

15  do 

same 

Mouse  traps,  wood  or  wire, 

25  do 

23  pr.  ct. 

Muffs,  of  fur, 

12|  do 

same 

Munjeet,  (a  dyeing  drug,) 

free 

same 

Muriate  of  barytes, 

free 

same 

Do  gold, 

free 

same 

Do  tin, 

free 

same 

Do  strontian, 

free 

same 

Muriatic  acid, 

15  per  cent. 

same 

To  June 
30,  1842. 
same 
same 
same 
same 
21^  pr.  c. 
free 

21  £ pr.  o. 
23  do 
21 1 do 
21|  do 
21  £ do 
same 
same 


same 
same 
2U  pr.  c. 
29  do 
26  do 
free 
same 
211  pr.  o. 
29“  do 
same 
21  i pr.  c. 
23  do 
same 
same 
2Upr.  c. 

23  do 

same 

same 

same 

same 

same 

same 

21*  pr.  c. 

same 

same 

21^  pr.  o. 

same 

same 

same 

same 

same 

same 

same 


91 


Music,  printed,  bound,  or  in  sheets, 
Musical  instruments,  of  wood, 
Musical  instruments,  of  brass, 
Musical  instrument  strings, 
Mushrooms, 

Mushroom  sauce, 

Musk, 

Muskets, 

Musket  bayonets, 

Do  barrels, 

Do  bullets, 

Do  rods, 

Do  stocks, 

Muslin  handkerchiefs, 

Do  chemizetts, 

Do  collars, 

Do  bands, 

Do  cannezous, 

Mustard,  including  the  bottles, 
Myrrh,  gum 
Myrobalan, 


Tariff  of  1832. 


free 

30  per 

1 cent. 

25 

do 

free 

free 

free 

free 

$1  50 

per  stand 

25  per 

1 cent. 

25 

do 

15 

do 

25 

do 

25 

do 

25 

do 

25 

do 

25 

do 

25 

do 

25 

do 

15 

do 

free 

free 

N. 

Nails,  brass 
Do  copper 
Do  composition 
Do  iron,  cut  or  wrought, 

Do  ornamental,  with  brass,  gilt, 
or  jfolished  heads,  . 

Nail  rods,  .... 
Nail  plates, 

Nails,  zinc 

Nankeens,  imported  dirdctly  from 
China,  .... 
Nankeens,  not  imported  direct  from 
China,  subject  to  the  regulations 
on  manufactures  of  cotton 
Nankeen  shoes, 

Do  slippers,  . 

Napkins,  cotton 

Napt,  or  napped  cottons,  a manufac- 
ture of  wool, 

Naples  soap, 

Narcotine, 

Natural  history,  specimens  in 
Needles,  silver 
Do  other 

Nests,  brass  kettles  in 
Nests,  birds 

Nets,  fishing,  other  than  dip  or 
scoop  nets, 

Nets,  fishing,  dip  or  scoop  nets,  . 
Nets,  Italian 


feo  per  cent. 

4 cents  per  lb. 
25  per  cent. 

5 cents  per  lb. 

25  per  cent. 

3 cents  per  lb. 
3 do 
free 

20  per  cent. 


25  do 

25  cents  per  pair 
25  do 

25  per  cent. 

50  do 

15  do 

free 

free 

free 

free 

25  per  cent, 
free 

5 cents  per  lb. 
25  per  cent. 

10  do 


1840, >41 

To  June 
30,  1842. 

same 

same 

26  per  ct; 
23  do 

23  pr.  ct. 
211  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 
23  do 

214  pr.  c. 
2lf  do 

same 

same 

23  pr.  ct. 
23  do 

21.1  pr.  c. 
2lf  do 

23  do 

21i  do 

23  do 

211  do 

23  do 

211  do 

23  do 

211  do 

23  do 

21^  do 

same 

same 

same 

same 

same 

same 

23  per  ct. 

211  pr.  c. 

same 

same 

23  pr.  ct. 

21^  pr.  c. 

same 

same 

23  pr.  ct. 

21 J pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 

214  pr*  c. 

same 

same 

same 

same 

23  per  ct. 

211  pr.  c. 

38  do 

29  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 

21^  pr.  c. 

same 

same 

same 

same 

23  per  ct. 
free 

21  \ pr.c. 
free 

92 


Tariff  of  1832. 

1840,  ’41 

Nippers,  .... 
Nitrate  of  pot  ash,  or  saltpetre  un- 

25 per  cent. 

23  pr.  ct. : 

refined,  . 

Nitrate  of  pot  ash,  or  saltpetre  re- 

free 

same 

fined,  .... 

3 cents  per  lb. 

same 

Nitrate  of  iron. 

free 

same 

Nitrate  of  silver,  or  lunar  caustic, 

free 

same 

Nitrate  of  tin, 

free 

same 

Nitrate  of  lead, 

12A  per  cent. 

same 

Nitre  mur.  tin, 

free 

same 

Nitre,  refined 

3 cents  per  lb. 

same 

Nitre,  unrefined 

free 

same 

Nitric  acid, 

\2\  per  cent. 

same 

Nitrous  acid, 

Nobs,  or  knobs,  glass,  with  shanks 

12}  do 

same 

or  rivets, 

Nobs,  or  knobs,  iron,  steel,  brass,  or 

25  do 

23  pr.  ct. 

copper,  .... 

25  do 

23  do 

Norfolk  latches, 

25  do 

23  do 

Noyeau,  .... 

53  cents  per  gal. 

same 

Nutria  skins, 

free 

same 

Nut-galls, 

free 

same 

Nutmegs, 

£pee 

iree 

same 

Nuts  of  all  kinds,  . 

same 

Nux  vomica, 

free 

same 

Nyansooks, 

0. 

25  per  cent. 

23  pr.  ct. 

Oakum  and  junk, 

free 

same  % 

Oats,  .... 

10  cts.  per  bush. 

same 

Oatmeal,  .... 

free 

same 

Ochre,  dry  .... 

1 cent  per  lb. 

same 

Ochre  in  oil, 

1*  do  » 

same 

Brown,  blue,  red  and  yellow  earth, 
to  he  considered  as  ochre. 

Odours  or  perfumes, 

15  per  cent. 

same 

Oil  cakes, 

free 

same 

Oil  cloth,  table  mats, 

Oil  cloth,  table  mats,  lined  with 

12|  cts.  pr.  sq.  yd. 

same 

woollen, 

12  i do 

same 

Oil  cloth,  all  (except  floor  cloth)  . 

12*  do 

same 

Oil  cloth,  patent  floor  * 

13  do 

same 

Oil  cloths,  silk 

Oil  cloths,  such  as  hat  covers,  over 
garments,  &c.  are  usually  made 

12}  .do 

free 

of,  . . 

12}  do 

same 

Oil  cloth,  furniture 

12}  do 

same 

Oil  cloth  aprons, 

50  per  cent. 

38  per  ct. 

Oil,  harlaem 

free 

same 

Oil  stones, 

free 

same 

Oil  absynth,  or  wormwood, 

free 

same 

Oil  of  almonds, 

free 

same 

Oil  of  amber,  or  ambre,  . 

free 

same 

To  June 
30,  1842. 
21^  pr.  c. 


same 

same 

same 

same 

same  • 

same 

same 

same 

same 

same 

21|  pr.  c. 

21i  do 

21*  do 

same 

same 

same 

same 

same 

same 

21^  pr.  c. 

same 

same 

same 

same 

same 


same 

same 

same 

same 

same 

same 

free 


same 

same 

29  pr.  ct. 

same 

same 

same 

same 

same 


93 


Tariff  of  1832. 


Oil,  animal 
Oil,  animali 
Oil  of  anise  seed, 

Oil,  bears5 

Oil,  cajaput,  or  cajaputa, 

Oil,  camomile 
Oil  of  cassia, 

Do  caryophil,  . 

Do  caraway,  . 

Do  cinnamon,  . 

Do  cloves, 

Do  cocoa-nuts, 

Do  croton  tiglium, 

Do  fennell, 

Do  hartshorn,  . 

Do  juglandium, 

Do  juniper, 

Do  laurel, 

Do  mace, 

Do  minth  or  mint, 

Do  mustard, 

Do  nuts, 

Do  palm  bean,  . 

Do  palm, 

Do  poppies, 

Do  pretoleum, 

Do  rue, 

Do  sage, 

Do  savin, 

Do  sassafras,  . 

Do  spruce, 

Do  spike, 

Do  spurge, 

Do  allspice, 

Oil,  succini  (drug) 

And  all  essential  oils  not  used  prin- 
cipally as  perfumes, 

Oil  of  ambergris, 

Do  anthos,  or  rosemary, 

Do  bergamot,  . 

Do  cedrat, 

Do  jasmine,  or  jessamin, 

Do  lavender,  . 

Do  lemon, 

Do  limets,  limette, 

Do  Macassar,  . 

Do  Nerol,  or  orange  flower,  . 
Do  Nutmegs,  . 

Do  oranges, 

Do  origanum,  or  thyme, 

Do  pimento, 

Do  rhodium, 


free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

Tree 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

15  per  cent. 
15  do 

15  do 

15  do 

15  do 

15  do 

15  do 

15  do 

15  do 

15  do 

15  do 

15  do 

15  do 

„ 15  do 

15  do 


1840, ’41 

To  June 
30,  1842. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

Isame 

94 


Oil  of  roses,  or  otto  of  roses, 

Oil  of  rosemary,  or  anthos, 

Oil  of  sweet  marjorum, 

Oil  of  thyme,  or  origanum, 

Oil  of  tuberos, 

Oil  of  Vanilla  beans, 

Oil  of  violets, 

And  all  other  essential  oils  used 
principally  in  perfumes, 

Oil  of  ricini,  or  palma  christi, 

Oil,  castor 
Oil,  hemp  seed 
Oil,  linseed 
Oil,  olive,  in  casks, 

Oil,  olive,  in  bottles  or  flasks, 

Oil,  rape  seed 

Oil,  salad  .... 
Oil  spermaceti,  of  foreign  fishing, 
Oil  of  vitriol, 

Oil,  whale  and  other  (not  sperm)  of 
foreign  fishing,  . 

Old  iron,  fit  only  to  be  re-manufac- 
tured,  and  which  has  been  in  ac- 
tual use, 

Old  brass,  fit  only  to  be  re-manu- 
factured, 

Old  copper,  fit  only  to  be  re-manu- 
factured, 

Old  lead,  . . 

Old  pewter,  fit  only  to  be  re -manu- 
factured, 

Old  silver,  fit  only  to  be  remanu- 
factured, 

Olibanum, 

Olives,  .... 
Onions,  .... 
Opium,  .... 
Opium,  extract  of 
Orange  crystal, 

Orange  flowers, 

Oranges,  .... 
Orange  bitters, 

Orange  peel, 

Orange  issue  peas, 

Orange  flower  water, 

Orchilli,  or  orchello, 

Ore,  specimens  of 

Organs,  .... 

Origanum,  oil  of  . 

Ornaments,  gilt  wood 
Do  gold  paper 

Do  for  ladies5  head  dresses, 


Tariff  of  1832. 

1840,  541 . 

15  per  cent. 

same  f 

15  do 

same  s 

15  do 

same  5 

15  do 

same  s 

15  do 

same  s 

15  do 

same  s 

15  do 

same  s 

15  do 

same  : 

40  cents  per  gal. 

same  f 

40  do 

same  : 

25  do 

same  i 

25  do 

same  s 

20  do 

same  i 

15  per  cent. 

same  * 

25  cents  per  gal. 

same  \ 

15  per  cent. 

same  i 

25  cents  per  gal. 

same  i 

3 cents  per  lb. 

same  ; 

15  cents  per  gal. 

same  J 

$12  50  per  ton. 

same  i 

free 

same  i 

free 

same  i 

2 cents  per  lb. 

same  s 

free 

same  i 

free 

same  i 

free 

same  s 

free 

same  i 

free 

same  i 

free 

same  i 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

free 

same  s 

30  per  cent. 

26  per  ct.  i 

15  do 

same  s 

25  do 

23  pr.  ct.  i 

121  do 

same  s 

25“  do 

23  pr.  ct. : 

To  June 


same 


same 


2l£pr.  c. 


95 


Ornaments,  not  for  head  dresses,  of 
metal,  .... 
Ornamental  feathers, 

Orpiment,  .... 
Orris  root,  or  iris  root, 

Ostrich  plumes  and  feathers,  manu- 
factured, 

Ostrich  plumes  and  feathers,  un- 
manufactured, 

Otto  of  roses, 

Oxalic  acid, 

Oxide  of  bismuth, 

Oxymuriate  of  lime, 

Oxymuriate  or  chlorate  of  potasse, 
or  potash, 

Oysters,  .... 
Oznaburgs, 

P. 

Pack  thread, 

Padding,  .... 
Pad  screws,  as  saddlery. 

Paint  brushes, 

Painted  floor  cloths,  all 
Painting  brushes,  . 

Paintings,  .... 


Do  on  glass, 

Do  on  porcelain. 

Paints,  carmine, 
Paints,  Dutch  pink 
Paints,  desenna 


Do 

Frankfort  black 

Do 

French  green 

. . 

Do 

ivory  black 

. 

Do 

king’s  yellow 

, 

Do 

lake 

, , 

Do 

lamp  black 

. 

,*Do 

mineral  green 

Do 

olympian  green 

. 

Do 

patent  yellow 

. . 

Do 

chalk 

Do 

red  lead 

. 

Do 

rose  pink  . 

Do 

Spanish  brown, 

dry 

Do 

do  do 

in  oil, 

Do 

terra  umbra 

Do 

white  lead. . 

# 

Painters’  colors, 

# 9 

Palm  leaves, 

Palm  leaf  hats, 

9 

Palm  leaf  baskets,  . 

# 

Palm  oil, 

Pamphlets  and  periodical  publica- 

Tariff  of  1832. 

1840, ’41 

To  June 
30,  1842. 

25  per  cent. 

23  per  ct. 

21ipr.  c. 

25  do 

23  do 

2li  do 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21Jpr.  c. 

25  do 

23  do 

21|  do 

15  do 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

15  per  cent. 

free 

free 

5 cents  per  lb. 

same 

same 

50  per  cent. 

38  per  ct. 

29  pr.  ct. 

25  do 

23  do 

21J  do 

43  cts.  per  sq.  yd. 

same 

same 

25  per  cent. 

23  pr.  ct. 

21 1 pr.  c. 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

15  per  cent. 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

5 cents  per  lb. 

same 

same 

free 

same  - 

same 

1 cent  per  lb. 

same 

same 

l£  do 

same 

same 

free 

same 

same 

5 cents  per  lb. 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

96 


not  constitute  a volume. 
Pamphlets,  in  English,  Latin, 
Greek,  by  the  pound  as  books. 
Pannel  saws, 

Pit  saws, 

Panilla  grass, 

Paper,  antiquarian 
Do  bank  post  . 

Do  binders5  boards, 

Do  blotting 
Do  box  boards,- 
Do  cartridge 
Do  copying 
Do  colored,  for  labels, 

Do  do  for  needles, 

Do  do  copperplate 

Do  demy 
Do  drawing 
Do  elephant 
Do  do  double 
Do  fancy  colored 
Do  foolscap 
Paper,  like  that  in  which  blue  nan- 
keens are  generally  imported,  . 
Paper,  folio 
Do  fullers5  boards, 
glass 
gold  leaf 

gold,  in  sheets  or  strips,  . 
silver  do  . 

gilt,  or  covered  with  metal, 
imperial 
letter 
medium 


Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 


morocco 
mill  board 
paper  makers5  boards, 
pasteboard  . 
pot  . 

pressing  boards, 

printing 

pith 

quarto  post,  of  all  kinds, 

royal 

sand 

segar 

sheathing  . 
stainers5 
super  royal 
tissue 
wrapping 


Tariff  of  1832. 

1840, 541 

‘To  June 
30,  1842. 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

2I5  pr.  e. 

25 

do 

23  do 

21|  do 

free 

same 

same 

17  cents  per  lb. 

same 

same 

20 

do 

same 

same 

3 

do 

same 

same 

15 

do 

same 

same 

3 

do 

same 

same 

3 

do 

same 

same 

15 

do 

same 

same 

15 

do 

same 

same 

15 

do 

same 

same 

10 

do 

same 

same 

17 

do 

same 

same 

17 

do 

same 

same 

17 

do 

same 

same 

17 

do 

same 

same 

15 

do 

same 

same 

17 

do 

same 

same 

3 

do 

same 

same 

20 

do 

same 

same 

3 

do 

same 

same 

15 

do 

same 

same 

121  per  cent. 

same 

same 

m 

do 

same 

same 

do 

same 

same 

25 

do 

23  per  ct. 

24pr.c. 

17  cents  per  lb. 

same 

same 

20 

do 

same 

same 

17 

do 

same 

same 

15 

do 

same 

same 

3 

do 

same 

same 

3 

do 

same 

same 

15 

do 

same 

same 

17 

do 

same 

same 

15 

do 

same 

same 

10 

do 

same 

same 

17 

do 

same 

same 

20 

do 

same 

same 

17 

do 

same 

same 

15 

do 

same 

same 

17 

do 

same 

same 

3 

do 

same 

same 

10 

do 

same 

same 

17 

do 

same 

same 

15 

do 

same 

same 

3 

do 

same 

same 

97 


Tariff  of  1832.  1840,  >41 


do 
do 
do 
do 
do 
do 

25  do 

free 

free 

15  per  cent. 

do 
do 
do 
do 
do 
do 
do 


Paper,  writing,  . . .17  cents  per  lb. 

Paper  counting-house  boxes,  . 15  per  cent. 
Paper  counting-house  boxes,  if 
mounted,  . . .25 

Paper  boxes,  . . .15 

Paper  hangings,  . . .40 

Paper  inkstands,  with  glass  bottles,  20 
Paper  inkstands,  with  earthen  do  20 
Paper  pin  cases,  . . .15 

Paper  pin  cases,  mounted  .or  orna- 
mented with  metal, 

Paper  lines,  engraved 
Paper  segars, 

Paper  snuff-boxes,  not  japanned, 

Paper  snuff-boxes,  japanned, or  with 
metal  rim,  . . .25 

Parasols,  . . . .25 

Parasol  sticks  or  frames,  . 25 

Parallel  rules,  ivory  (not  mounted)  25 
Parallel  rules,  ivory,  (mounted)  . 25 
Paving  tiles,  . . .15 

Parchment, 

Paris  white,  . . .1  cent  per  lb. 

Parts  of  stills,  viz  : 

Sheets  made  by  rolling,  intended 
for  the  sides  $ globes  and  heads, 
made  by  hammering  thick  sheet 
copper ; bottoms,  beat  out  of 
large  pieces  of  copper ; and  shoul- 
ders, made  out  of  sheet  copper  by 
hammering,  . . .25  per  cent. 

Pasteboard,  . . .15  cents  per  lb. 

Paste  giggers,  . . .25  per  cent. 

Paste,  jujube  . . free 

Paste,  medicinal  . . . free 

Paste,  Brazil  . . . free 

Paste,  almond  . . .15  per  cent. 

Paste,  perfumed  . . . 15  do 

Paste,  or  pasta  de  Brazil,  (ground 
Nicaragua  wood,  a dye)  . free 

Paste  work  that  is  set  in  gold  or 
silver,  ....  121  per  cent. 
Paste,  imitation  of  precious  stones,  free 
Pastel,  or  woad,  . . . free 

Patent  floor  cloth,  . . 43  cts.  per  sq.  yd 

Patent  yellow,  . . . free 

Paving  stones,  . . . free 

Pearl,  mother  of  . . . free 

Pearls,  set  or  not  set,  . . 12£-  percent. 

Pearls,  all  articles  composed  wholly 
or  chiefly  of 
Pearls,  composition 
• 13 


same 
same 

23  per  ct. 
same 
3*2  per  ct. 
same 
same 
same 

23  per  ct. 
same 
same 
same 

23  pr.  ct. 
23  do 
23  do 
free 

23  pr.  ct. 
same 
23  pr.  ct. 
same 


free 


do 


23  per  ct. 
same 
23  pr.  ct. 
same 
same 
same 
same 
same 

same 

same 
same 
same 
same 
same 
same 
same 
same 

same 
same 


To  June 
30, 1842. 
same 
same 

21J  pr.  c. 

same 

26  per  ct. 

same 

same 

same 

21|  pr.  c. 
same 
same 
same 

21-Jpr.  c. 
214  do 
2l|  do 
free 

21ipr.  c. 

same 
21-1  pr.c. 
same 


21  pr.  c. 

same 

21*  pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 


98 


Pearls,  mock  pearls, 
Peas, 

Pelerines,  lace 
Pelham  hits,  as  saddlery. 
Pellitory  root, 

Pelts,  salted 
Pencils,  black  lead 
Do  camePs  hair 


Do 

red  lead 

. • 

25  per  cent. 

Do 

slate 

free 

Pencil  cases,  gold 

. 

12*  per  cent. 

Pencil  cases,  silver 

12* 

do 

Pencil  cases,  gilt  or 

plated 

25 

do 

Penknives, 

25 

do 

Pens  of  brass. 

25 

do 

Do 

copper. 

25 

do 

Do 

gold, 

. 

12* 

do 

Do 

iron, 

. 

25 

do 

Do 

quills, 

. 

15 

do 

Do 

silver, 

121 

do 

Do 

steel, 

25" 

do 

Do 

tin, 

. 

25 

do 

Pepper,  black 

. 

free 

Do 

white 

free 

Tariff  of  1832. 

free 

free 

12*  per  cent. 

free 

free 

25  per  cent. 


Do  cayenne 
Peppers,  red 
Perfumery  vials  and  bottles,  not  ex- 
ceeding the  capacity  of  4 ounces 
each,  .... 

Perfumery  vials  and  bottles,  ex- 
ceeding4  ounces,  and  not  exceed- 
ing lb  ounces  each, 

Percussion  caps,  . 

Perfumes, 

Perfumed  soap,  for  shaving, 

Perry,  .... 

Pestals  and  mortars,  composition, 
Pestals  and  mortars,  of  marble,  . 
Pestals  and  mortars,  of  stone, 
Petershams,  woollen  cloth, 
Petticoats,  cotton  patterns  for,  as 
manufactures  of  cotton, 
Petticoats,  ready  made, 

Pewter,  old,  fit  only  to  be  re-manu- 
factured, 


pewter  is  a component  part, 


imported, 
Phosphate  of  lime, 
Phosphate  of  soda, 


free 


$2  50  per  gross 


$3  25  do 
25  per  cent, 
do 


15 

do 

53  cents  per  gal, 
free 

30  per  cent. 
20  do 

50 

do 

25 

do 

50 

do 

free 

25  per 

cent. 

free 

free 

free 

1840,  Ml 

To  June 
30,  1842. 

same 

same 

same 

same 

same 

same 

same 

same 

same 
23  pr.  ct. 
same 
23  per  ct. 
same 

same 
21*  pr.  c. 
same 
21*  pr.  c. 
same 

same 

same 

same 
23  per  ct. 
23  do 
23  do 
23  do 

same 
21*  pr.  c. 
21*  do 
21*  do 
21*  do 

same 
23  pr.  ct. 
same 

same 
21*  pr.  c. 
same 

same 
23  pr.  ct. 
23  do 

same 
21*  pr.  c. 
21*  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
23  pr.  ct. 
same 

same 
21*  pr.  c. 
same 

same 

same 

same 

same 

same 
26  per  ct. 
same 
38  per  ct. 

same 
23  pr.  ct. 
same 
29  per  ct. 

23  do 
38  do 

21*  do 
29  do 

same 

same 

23  per  ct. 

21*  pr.  c. 

same 

same 

same 

same 

same 

same 

99 


Tariff  of  1832. 


Philosophical  apparatus,  not  spe- 
cially imported,  duty  according  to 
the  materials  of  which  it  is  com- 


posed. 

. 

Phosphorus  lights,  in 

glass  bottles, 

with  paper  cases, 

• 

Phosphorus, 

. 

Phosphuret  of  lime, 

Piano  fortes, 

Piano  forte  ferrules, 

. 

Pickled  fish,  other  than  mackerel 

and  salmon, 

. 

Pickled  herring, 

Do  • herring,  in  kegs,  . 

Do  mackerel, 

Do  salmon, 

. 

Pickles, 

Picrotoxine, 

Picture  glass, 

and 

Pictures, 

. 

Pigs,  brass  in 

Pigs,  copper  in 

. 

Pigs,  iron  in 

Pigs, 'lead  in 

Pigs,  tin  in 

. 

Pimento, 

Do  oil  of 

. 

Pin  or  needle  cases  of  bone. 

Do  do 

enamel, 

Do  do 

gold. 

Do  do 

ivory, 

Do  do 

leather, 

Do  do 

metal, 

Pin  or  needle  cases 

of  mother  of 

pearl,  .... 
Pin  or  needle  cases  of  paper, 

Pin  or  needle  cases  set  with  pearl, 
Pin  or  needle  cases  set  with  pre- 
cious stones, 

Pin  or  needle  cases  of  shell,  ! 
Pin  or  needle  cases  of  silver, 

Pin  or  needle  cases  of  paper, 
mounted,  . 

Pin  or  needle  cases  of  wood, 

Pin  cushions,  silk  . 

Pin  cushions,  cotton 
Pin  cushions,  wool  . . 

Pincers,  .... 
Pink,  Dutch 
Do  rose 

Do  root  .... 


free 

free 

free 

30  per  cent. 

25  do 

$1  per  barrel. 

$1  00  do 

$1  00  do 

$1  50  do 

$2  00  do 

15  per  cent, 
free 

20  per  eent. 

2 cents  per  lb. 
free 

free 

free 

50  cts.  per  112  lbs. 

3 cents  per  lb. 
free 

free 

free 

free 

15  per  cent. 

12i  do 
free 

30  per  cent. 

25  do 


free 

15  per  cent. 

12| 

do 

12* 

do 

15 

do 

12*. 

do 

25 

do 

25 

do 

5 

do 

25 

do 

50 

do 

25 

do 

free 

free 

free 

1840, ’41 

To  June 
30,  1842. 

same 

same 

same 

same 

same 

same 

26  per  ct. 
23  do 

23  pr.  ct. 
21±  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

26  pr.  ct. 
23  do 

23  pr.  ct. 
21*  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 
23  do 

21  b pr.  c. 
21^-  do 

free 

free 

23  pr.  ct. 
38  do 

21^  pr.  c. 
29"  do 

23  do 

21*  do 

same 

same 

same 

same 

same 

same 

100 


Pink  saucers, 

Pins,  .... 

Pins,  rest  (iron,  for  inside  of  pianos) 
Pins,  silver 

Pins,  iron  .... 
Pipeline,  .... 
Pipes,  clay  smoking, 

Pipes,  iron,  not  being  castings,  . 
Pipes,  iron  castings. 

Pipes,  lead 

Pipes,  watch,  carre,  or  canon, 
Pipes,  wood 
Piping  cord, 

Pistols,  .... 
Pitch,  Burgundy 
Plaids,  cotton 

Plains,  if  the  value  does  not  exceed 
35  cents  per  square  yard 
If  the  value  be  over  35  cents  per 
square  yard, 

Plaintain  bark,  or  Manilla  grass,  oi 
Manilla  hemp,  . 

Plaits,  for  making  hats  or  bonnets. 
Plaster  of  Paris, 

Do  court,  on  silk, 

Do  do  on  cambric, 

Do  .busts  of 
Do  casts  of 
Do  statues, 

Do  castings, 

Do  ornaments, 

Plaitings  of  straw  for  hats  or  bon- 
nets, 

Planks, 

Plants, 

Plantain  bark, 

Plates  or  sheets,  iron  J to  ^ inch 
thick, 

Plane  irons, 

Planes, 

Plata  pina, 

Plate,  silver 


ture, 

Plated  epaulets, 
Plated  metal,  of 
Plated  moulding, 
Plated  saddlery, 
Plated  slides, 
Plated  wares  of  all 
erwise  specified, 
Plated  wire, 


kinds,  not  oth- 


Tariff  of  1832. 

1840, ’41 

To  June 
30,  1842. 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21|  Pr-  c- 

12Jf  do 

same 

same 

25"  do 

23  per  ct. 

21'  pr.  c. 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21  i pr.  c. 

1 cent  per  lb. 

same 

same 

5 do 

same 

same 

12|  per  cent. 

same 

same 

25  do 

23  per  ct. 

21 J-  pr.  c. 

25  do 

23  do 

21|  do 

30  do 

26  do 

23'  do 

free 

same 

same 

25  per  cent. 

23  per  ct. 

2H  pr.  c. 

5 do 

same 

same 

50  do 

38  pr.  ct. 

29  pr.  ct. 

free 

same 

same 

30  per  cent. 

26  per  ct. 

23  per  ct. 

free 

same 

same 

5 per  cent. 

free 

free 

25  do 

23  per  ct'. 

21|pr.  c. 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

30  per  cent. 

26  per  ct. 

23  per  ct. 

25  do 

23  do 

214  do 

free 

same 

same 

free 

same 

same 

3 cents  per  lb. 

same 

same 

25  per  cent. 

23  pr.  ct. 

21 pr.  c. 

25  do 

23  do 

21  \ do 

free 

same 

same 

12|  per  cent. 

same 

same 

30  do 

26  pr.  ct. 

23  pr.  ct. 

25  do 

23  do 

21. V do 

, 25  do 

23  do 

21 1 do 

25  do 

23  do 

21.1  do 

30  do 

26  do 

23  do 

25  do 

23  do 

21£  do 

25  do 

23  do 

21£  do 

5 do 

same 

same 

101 


Tariff  of  1832. 

1840, >41 

Plats  for  making  liats  or  bonnets, 

30  per  cent. 

26  per  ct. 

Plates,  boiler 

3 cents  per  lb. 

same 

Plates,  copper,  suitable  for  sheath- 
ing ships,  that  is,  14  by  48  inches, 
and  weighing  from  14  to  34  ounces 
per  square  foot, 

free 

same 

Plates,  nail 

3 cents  per  lb. 

same 

Plates,  copper,  engraved  . 

25  per  cent. 

23  per  ct. 

Plates,  copper,  prepared  for  engra- 
vers, .... 

25  do 

23  do 

Platillas,  linen  and  cotton, 

25  do 

23  do 

Platina,  .... 

free 

same 

Platina  crucibles, 

free 

same 

Playing  cards,  . * 

30  cents  per  pack 

same 

Pliers,  .... 

25  per  cent. 

23  per  ct. 

Ploughs,  .... 

25  do 

23  do 

Ploughs,  (a  plane) 

25  do 

23  do 

Plumes,  ornamental,  whether  ma- 
nufactured or  not,  . : 

25  do 

23  do 

Plush  or  shag,  worsted,  cut  or  not 

50  do 

38  do 

Plush,  cotton 

25  do 

23  do 

Do  hair 

15  do 

same 

Do  wool, 

50  do 

38  pr.  ct. 

Do  wool,  silk,  and  cotton, 

50  do 

38  do 

Pocket  books,  leather,  or  if  leather 
is  the  article  of  chief  value, 

30  do 

26  do 

Pocket  books,  paper 

free 

same 

Pocket  bottles,  green  glass 

20  per  cent. 

same 

and  .... 

2 cents  per  lb. 

same 

Pocket  lights,  phosphorus 

free 

same 

Poil  de  chevre,  (wool  and  cotton,) 

50  per  cent. 

38  pr.  ct. 

Points,  merino 

50  do 

free 

Pole  caps, 

30  do 

26  pr.  ct. 

Pole  carriage  hooks, 

30  do 

26  do 

Pole  ferrules, 

30  do 

26  do 

Polishing  stones,  . 

free 

same 

Polished  or  scraped  brass, 

25  per  cent. 

23perct. 

Polypodium, 

free 

same 

Pomatum, 

15  per  cent. 

same 

Pomegranates, 

free 

same 

Pomegranate  peel, 

free 

same 

Pongees,  .... 

10  per  cent. 

same 

Poplins,  stuff 

10  do 

free 

Poppy  heads, 

free 

same 

Poppy  oil,  .... 

free 

same 

Poppies,  .... 

free 

same 

Porcelain,  . 

20  per  cent. 

same 

Pork,  .... 

2 cents  per  lb. 

same 

Porphyry,  .... 

30  per  cent. 

26  pr.  ct. 

Portable  desks, 

25  do 

23  do 

Porter  in  bottles,  no  duty  on  the 
bottles,  (See  Circular,  page  19.) 

20  cents  per  gal. 

same 

To  June 
30, 1842. 
23  per  ct. 
same 


same 
same 
21-i  pr.  c. 

21i  do 
21£  do 
same 
same 
same 
21  i pr.  c. 
2l|  do 
21J  do 

21£  do 
29  do 
21i-  do 
same 
29  pr.  ct. 
29  do 

23  do 

same 

same 

same 

same 

29  pr.  ct. 

free 

23  per  ct. 

23  do 

23  do 

same 

21^  pr.  c. 

same 

satoie 

same 

same 

same 

free 

same 

same 

same 

same 

same 

23  pr.  ct. 

21J  do 

same 


102 


Porter,  imported  otherwise  than  in 
bottles,  .... 
Potass  e,  or  potash,  prussiate  of 
Potash,  bi  chromate  of 

Do  oxymuriate,  or  chlorate  of 
Do  pure 
Do  iodate  of 


Do 

acetate  of 

. 

free 

Do 

hydriodate  of 

free 

Potatoes, 

10  cts.  per  bi 

Pots, 

black  lead 

free 

Pots, 

blue  . 

. 

15  per  cent. 

Pots, 

iron  . 

. 

1t|  cent  per 

Pots, 

melting,  earthen 

20  per  cent. 

Pounce, 

. 

free 

Pound  ribbon, 

25  per  cent. 

Powder,  black  lead 

15  per  cent. 

Do 

blue 

free 

Do 

of  brass  . 

25  per  cent. 

Do 

of  bronze, 

. 

25  do 

Do 

gun 

8 cents  per 

Do 

hair,  plain,  or 

not 

per- 

fumed, 

free 

Do 

hair,  perfumed 

15  per  cent. 

Do 

ink 

free 

Do 

puffs 

. 

free 

Do 

subtil,  for  the  skin, 

15  per  cent. 

Do 

tooth 

. 

15  do 

Tariff  of  1832. 

15  cents  per.  gal. 
121-  per  cent. 

12J  do 
free 
free 
free 


Powders,  pastes,  halls,  balsams, 
ointments,  oils,  wraters,  washes, 
tinctures,  essences,  or  other  pre 
parations,  or  compositions,  com- 
monly called  sweet  scents,  odors, 
perfumes,  or  cosmetics ; and  all 
powders  and  preparations  for  the 
teeth  or  gums, 

Powdered  sugar,  . 

Precious  stones,  set  or  not  set, 
Precious  stones,  of  all  kinds,  and 
articles  composed  wholly  or  chief- 
ly of  precious  stones, 

Precious  stones,  glass,  imitation  of 
and 

Precious  stones,  other  imitations  of 
Prepared  clay, 

Pressing  boards, 

Preparations,  anatomical  . 
Preparations,  chemical,  not  other- 
wise enumerated, 

Preserves,  that  is,  comfits  or  sweet- 
meats preserved  in  sugar  or  bran- 
dy, . . 


15  per  cent. 

3t  cents  per  lb. 
12 1 per  cent. 


12J  do 
30  do 
3 cents  per  lb. 
free 
free 

15  cents  per  lb. 
free 

free 


25  per  cent. 


1840, ’41 

To  June 
30,  1842. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
23  per  ct. 
same 

same 
21 pr.  c» 
same 

same 
23  per  ct. 
23  do 

same 
214  pr.  c. 
21 J do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
26  per  ct. 
same 

same 
23  pr.  ct. 
same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 

2l£  pr.  c. 

103 


Tariff  of  1832. 


Preserves,  in  molasses, 

Princess  stuff,  woollen 
Prints  or  engravings,  ( See  Engra- 
vings. 

Produce,  of  the  growth,  manufacture 
or  fisheries  of  the  United  States 
and  its  territories, 

Protractors,  ivory,  mounted, 
Prunes,  .... 
Prussian  blue, 

Prussiate  of  potash  or  potasse, 
Pucheri,  .... 
Pullies,  iron,  brass  or  copper 
Pullies,  wood  . 

Pumice  stone, 

Pumps,  stomach 
Punches,  shoe 
Punjums,  Madras  . 

Punjum  cloth, 

Purple  brown, 

Purple  tin  liquor,  . 

Putty,  glaziers5 
Putty  powder, 

Pyroligneous  acid,  . 

Q. 

Quadrants  and  sextants,  . 
Quadrant  frames,  . 

Quality  binding, 

Quassa  wood,  in  logs, 

Queen’s  stones, 

Quicksilver, 

Quill  baskets, 

Quills,  prepared  or  manufactured, 
Quills,  unprepared  . 

Quiltings,  or  bed  quilts, 

Quinine,  .... 
Quinine,  sulphate  of 

R. 


free  • 

50  per  cent. 


free 

25  per  cent, 
free 

15  per  cent. 

12*  do 

free 

25  per  cent. 

25  do 

free 

25  per  cent. 

25  do 

25  do 

25  do 

15  do 

free 
free 
free 

8 cents  per  gal. 

25  per  cent. 

25  do 

25  do 

free 

free 

free 

free 

15  per  cent, 
free 

25  per  cent. 

15  do 

15  do 


Radix  or  angelica  root, 
Rag  stones, . 

Rags,  of  any  kind  of  cloth, 
Raisins, 

Rakes,  iron 
Do  steel 
Do  wood 
Rape  of  grapes, 

Rape  cakes, 

Rape  seed  oil, 

Rappers,  brass 
Do  iron 
Rass,  cornu  cervi,  . 

Rasps, 


r cent, 
do 
do 


ts  per 
cent, 
do 

cent. 


f?al. 


1840,  ’41 

To  June 
30,  1842. 

same 

same 

38  pr.  ct. 

29  per  ct. 

same 

same 

23  pr.  ct. 

21*  pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 
23  do 

214  pr.  c. 
21*  do 

same 

same 

23  pr.  ct. 

21 J pr.  c. 

23  do 

21*  do 

23  do 

214  do 

23  do 

21*  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 
23  do 

21J  pr.  c, 
21*  do 

23  do 

21*  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 

21*  pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 
23  do 

21*  pr.  c. 
21  r do 

23  do 

21}  do 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 
23  do 

21*  pr.  c. 
21*  do 

same 

same 

23  per  ct. 

Z\\  pr.  c. 

104 


Ratifia,  (a  liquor)  . 

Rattans,  unmanufactured 
Rattles,  wood 

Do  ivory,  with  bells, 

Do  coral,  with  hells, 

Do  with  silver  bells, 

Ravens  duck, 

Raw  skins,  that  is,  undressed 
Raw  silk,  . 

Razors, 

Razors,  in  boxes  or  cases, 
Razor  cases,  leather 


Do 

do 

metal 

Do 

do 

paper 

Do 

do 

wood 

Tariff  of  1832. 

53  cents  per  gal. 
| free 

25  per  cent. 

|25  do 

25  do 

free 

1 15  per  cent, 
free 

|124-  per  cent. 


Razor  strops,  leather 
Do  do  wood 
Reaping  hooks,  iron 
Do  do  steel 

Ready  made  clothing, 

Red  chromate  of  potash, 

Red  lead,  dry 
Red  lead,  ground  in  oil 
Red  lead  pencils,  . 

Red  sanders, 

Red  or  crude  tartar,  or  wine  lees, 

Red  liquor,  . 

Red  Venetian,  dry  . • 

Do  do  ground  in  oil, 

Red  wood,  and  red  sanders  wood, 

Red  wool,  for  hatters, 

Reeds,  unmanufactured 
Reeds,  manufactured 
Reeds,  weavers’ 

Reeves’  colors, 

Regulus  of  antimony, 

Reindeer  skins,  dressed 
Do  do  undressed 

Do  do  tanned 

Do  tongues,  . 

Reps,  natural  silk  and  cotton 
Reps,  silk  . 

Resin, 

Resin  of  jalap, 

Resin,  nux  vomica 
Rest  pins,  . 

Returned  cargo  of  American  growth 
or  manufacture  : Provided,  the 
goods  have  not  changed  owners  ; 
in  which  case  to  pay  as  foreign 
goods,  ....  free 
Returned  cargo  of  foreign  growth  or 


do 

do 

do 

do 

do 

do 

do 

do 

do 

do 

do 


25 
25 
30 
25 
15 
25 
30 
25 
30 
0 

50 
free 

5 cents  per  lb. 
5 do 
25  per  cent, 
free 
free 
free 

1 cent  per  lb. 
do 

free 

free 

free 

25  per  cent. 

25  do 

free 

free 

124  per  cent, 
free 

30  per  cent, 
free 

25  per  cent. 

5 do 

free 
free 
free 

25  per  cent. 


1840, ’41 

To  June 
30,  1342. 

same 

same 

same 

same 

23  pr.  ct. 
23  do 

21 4 pr.  c. 
2l|  do 

23  do 

21|  do 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 
23  do 

21  \ pr.  c. 
2lJ  do 

26  do 

23  do 

23  do 

21  4 do 

same 

same 

23  pr.  ct. 
26  do 

214  pr.  c. 
23  do 

23  do 

214  do 

26  do 

23"  do 

26  do 

23  do 

38  do 

29  do 

'same 

same 

same 

same 

same 

same 

23  pr.  etc 

pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 
23  do 

214  pr.  c. 
21i  do 

same 

same 

same 

same 

same 

same 

same 

same 

26  pr.  ct. 

23  pr.  ct. 

same 

same 

23  pr.  ct. 
free 

214  pr.  c. 
free 

same 

same 

same 

same 

same 

same 

23  pr.  ct. 

Pr- c- 

same 

same 

105 


Tariff  of  1832. 


1840,  >41 


manufacture,  according  to  the 
material  of  which  it  is  composed  ; 
and  is  liable  to  the  same  duty  as 
on  its  first  importation. 

Reticules  or  ridicules,  cotton 
Do  do  silk 

Reticules  or  ridicules,  silk,  with 
gilt  or  plated  clasps, 

Reticules  or  ridicules,  leather 
Reticules  or  ridicules,  merino 
Reticules  or  ridicules,  paper,  japan- 
ned .... 
Reticules  or  ridicules,  paper,  not 
japanned, 

Reticules  or  ridicules,  if  with  clasps, 
Rhodium,  oil  of 

Rhubarb,  .... 
Ribbon  supporters, 

Ribbon  wire,  or  canetille, 

Ribbons,  .... 
Do  Bordeloux,  silk  and  cotton, 
Do  pound 

Rice,  .... 

Rifles,  .... 

Rigotine,  a kind  of  woollen  cloth, 
Rings,  brass 
Do  gilt 

Do  gold,  set  or  not, 

Do  hair 
Do  iron 

Do  plated  or  washed  . 

Do  pewter 

Do  of  precious  stones,  set, 

Do  silver 

Do  silver,  plated  for  saddlery, 
Rivets,  brass 
Do  iron 
Do  steel 
Robes,  made  up 

Robe  patterns,  according  to  the  ma- 
terial of  which  they  are  com- 
posed. 

Rochelle  salts, 

Rochelle,  or  common  salt, 

Rock  moss, 

Rocoa,  .... 
Rods,  braziers5,  of  T3B-  to  of  an 
inch  diameter,  inclusive, 

Rods  and  eyes,  of  brass,  for  stairs, 
Rods  and  eyes,  all  other,  of  metal, 
for  stairs, 

Rods,  wood 
14 


25  per 

■ cent. 

5 

do 

25 

do 

30 

do 

50 

do 

25 

do 

15 

do 

25 

do 

15 

do 

free 

25  per  cent. 

25 

do 

5 

do 

25 

do 

25 

do 

free 

$2  50 

each 

50  per  cent. 

25 

do 

25 

do 

12* 

do 

free 

25  per 

■ cent. 

25 

'do 

25 

do 

12* 

do 

12* 

do 

30 

do 

25 

do 

25 

do 

25 

do 

50 

do 

15 

do 

10  cts.  per 56 lbs. 

free 

free 

3 cents  per  lb. 
25  per  cent. 

25  do 

25  do 


23  pr.  ct. 
free 

free 

26  per  ct. 
38  do 

23  do 

same 
23  per  ct. 
same 
same 
23  per  ct. 
23  do 
free 

23  per  ct. 
23  do 
same 
same 
38  pr.  ct. 
23  do 
23  do 
same 
same 
23  per  ct. 
23  do 
23  do 
same 
same 
26  per  ct. 
23  do 
23  do 
23  do 
38  do 


same 

same 

same 

same 

same 
23  pr.  ct. 

23  do 
23  do 


To  June 
30,  1842. 


2I5  pr.  c. 
free 

free 

23  per  ct. 
29  do 

21*  do 

same 
21^  pr.  c. 
same 
same 
214  pr.  c. 

m do 

free 

21*  pr.  c. 
21*  do 
same 
same 
29  pr.  ct. 
21*  do 
214  do 
same 
same 
21*  pr.  c. 
21*  do 
21*  do 
same 
same 
23  per  ct. 
21*  do 
214  do 
214  do 
29  do 


same 

same 

same 

same 

same 

21*pr.  c.  . 

214  do 
211  do 


106 


Rods,  copper 

Rods,  composition 

Rods,  casement,  slit,  or  rolled, 

Rods,  steel 

Rolled  brass, 

Rolled  iron  in  bars, 

Do  do  bolts, 

Do  do  sheets, 

Rolled  iron  for  scroll  iron, 

Do  do  band  iron, 

Do  do  casement  rods, 

Rolls,  brown  or  white  linen, 

Roller  buckles,  as  saddlery. 
Romals,  cotton  goods, 

Roman  cement, 

Roman  vitriol, 

Rope,  made  of  bides  cut  in  strips, 
Rope  or  cordage  of  Cocoa-nut  hulls 
Roots,  all  kinds  of  . 

Rope  made  of  grass  or  bark, 

Rope,  ciar  or  coiar, 

Rose  leaves, 

Rose  pink, 

Rose  water, 

Rose  wood  plank,  (from  3 to  4 in- 
ches thick,  and  from  9 to  15  in- 
ches broad,  will  be  considered 
plank,)  .... 
Rosin,  .... 
Rosolio,  a cordial, 

Rotten  stone, 

Rouens,  linen 

Rouge,  .... 
Rubigo  ferri, 

Rubrum,  bark  acer 
Rubies,  .... 
Rue,  oil  or  essence  of 
Rugs  for  bed  covering,  cotton 
Do  do  woollen,  . 


Rugs, 

hearth 

Rugs  for  horses, 

Rules, 

, of  bone, 

Do 

brass, 

Do 

iron, 

Do 

ivory, 

Do 

wood, 

Do 

bone  or  ivory,  with  brass 
joints  or  slides,  . 

Do 

wood  with  brass, 

Rum,  1st  proof 
Rum,  2d  proof 
Rum,  3d  proof 


Tariff  of  1832. 

1840,  ’41 

To  June 
30,  1842. 

4 cents  per  lb. 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

3 cents  per  lb. 

same 

same 

25  per  cent. 

23  pr.  ct. 

2H  P^*  c. 

free 

23  do 

2l|  do 

$30  per  ton. 

same 

same 

$30  do 

same 

same 

3 cents  per  lb. 

same 

same 

3 do 

same 

same 

3 do 

same 

same 

3 do 

same 

same 

15  per  cent. 

free 

free 

25  do 

23  pr.  ct. 

21^  pr.  c. 

free 

same 

same 

4 cents  per  lb. 

same 

same 

free 

same 

same 

5 cents  per  lb. 

same 

same 

free 

same 

same 

5 cents  per  lb. 

same 

same 

5 do 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21-i  pr.  c. 

free 

same 

same 

53  cents  per  gal. 

same  • 

same 

free 

same 

same 

15  per  cent. 

free 

free 

free 

same 

same 

15  per  cent. 

same 

same 

free 

same 

same 

12|  per  cent. 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21Jpr.  c. 

50  do 

38  do 

29  do 

50  do 

38  do 

29  do 

50  do 

38  do 

29  do 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

25  do 

23  do 

2H  do 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21^  pr.  c. 

25  do 

23  do 

21£  do 

25  do 

23  do 

21|  do 

53  cents  per  gal. 

same 

same 

53  do 

same 

same 

57  do 

same 

same 

107 


Tariff  of  1832. 

1840,  ’41 

To  June 
30,  1842. 

Rum,  4th  proof 

. 

63  cents  per  gal. 

same 

same 

Rum,  5th  proof 

. 72  do 

same 

same 

Rum,  above  5th  proof 

. 

S5  do 

same 

same 

Rum,  bay,  or  bay  water, 

. . 45  per  cent. 

same 

same 

Rum,  cherry 

53  cents  per  gal. 

same 

same 

Russia  crash, 

25  per  cent. 

free 

free 

Russia  duck, 

15  do 

same 

same 

Russia  diaper, 

. 

15  do 

free 

free 

Russia  linen, 

. 15  do 

free 

free 

Russia  sheetings,  . 

. 

25  do 

free 

free 

Rust  of  iron, 

c 

free 

same 

same 

o. 

Sabres, 

i 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

Saccharum  saturni, 

| 

5 cents  per  lb. 

same 

same 

Sacking, 

15  per  cent. 

free 

free 

Saddlery,  silver 

1 

12a-  do 

same 

same 

Do  silver  plated 

. 

30  do 

26  per  ct. 

23  pr.  ct. 

Do  brass 

. 

30  do 

26  do 

23  do 

Do  steel 

. 

30  do 

26  do 

23  do 

Do  common,  tinned 

10  do 

same 

same 

Do  common,  japanned 

10  do 

same 

same 

Saddle  hooks,  silver 

• 

12J  do 

same 

same 

Do  do  other 

. 

30  do 

26  pr.  ct. 

23  per  ct. 

Saddles, 

30  do 

26  do 

23  do 

Saddle  trees, 

. 

25  do 

23  do 

21-|  do 

Sadirons, 

. 

25  do 

1 c.  p.  lb. 

1 c.  p.  lb. 

Safflower, 

. 

free 

same 

same 

Saffron, 

. 

free 

same 

same 

Saffron  cake, 

free 

same 

same 

Sago, 

. 

free 

same 

same 

Sail  duck, 

15  per  cent. 

same 

same 

Sal  ammoniac, 

free 

same 

same 

Sal  diuretic, 

Sal  nitre,  or  saltpetre,  or  nitrate  of 

free 

same 

same 

potash,  crude 

. 

free 

same 

same 

Sal  nitre,  or  saltpetre  refined, 

3 cents  per  lb. 

same 

same 

Sal  prunella, 

. 

free 

same 

same 

Sal  succini, 

. 

free 

same 

same 

Salad  oil, 

Salempores,  as  cottons. 

• 

15  per  cent. 

same 

same 

Salep, 

. 

free 

same 

same 

Salmon,  pickled 

. 

$2  00  per  brl. 

same 

same 

Do  dry  or  smoked 

. 

$1  00  per.  112  lbs. 

same 

same 

Salt, 

10  cts.  per 56  lbs. 

same 

same 

Salt,  crude,  mineral 

. 

15  per  cent. 

free 

free 

Salt,  fossil,  mineral  salt, 

15  do 

free 

free 

Salts,  brown  . 

. 

free 

same 

same 

Do  epsom ' 

4 cents  per  lb. 

same 

same 

Do  glauber 

. 

2 do 

same 

same 

Do  Rochelle 

Do  all  other  chemical 

salts  not 

15  per  cent. 

same 

same 

enumerated, 

. 

free 

same 

same 

108 


jfcVSr 

rT'W* 

Tariff  of  1832. 

1840,  Ml 

Salted  skivers, 

free 

same 

Salted  roans, 

. 

free 

same 

Salted  pelts, 

Saltpetre,  or  sal  nitre,  or 

nitrate  of 

free 

same 

| 

potash,  crude, 

. 

free 

same 

Saltpetre,  refined,  . 

3 cents  per  lb. 

same 

Sandarac,  . 

free 

same 

Sanders  wood, 

. 

free 

jsame 

Sanders  red, 

. 

free 

same 

Sandal  wood,  even  if  ground, 

free 

same 

Sand  stones. 

. 

free 

same 

Sanguis  draconis, 

. 

free 

same 

Sannas, 

. 

25  per  centi 

23  pr.  ct. 

Sarcocolla, 

. 

free 

same 

Sardines  in  barrels, 

Do  kegs,  same  pro  rata. 

100  cents  per  brl. 

same 

Sarsaparilla, 

. 

free 

same 

Sarsnets,  silk 

. 

5 per  cent. 

free 

Do  cotton 

. 

25  do 

23  per  ct. 

Sash  fasteners, 

. 

25  do 

23  do 

Sashes,  silk 

5 do 

free 

Sassafras,  . 

free 

same 

Do  oil  of 

free 

same 

Satin,  Denmark,  (worsted  stuff,) 

10  per  cent. 

free 

Do  do  if  any  cotton. 

50  do 

38  per  ct. 

Satin  gauze, 

. 

5 do 

free 

Satin,  silk 

5 do 

free 

Sauce,  fish 

free 

same 

Saucepans,  copper 

25  per  cent. 

23  pr.  ct. 

Do  iron 

. . 

25  do 

23  do  : 

Do  tin 

. . 

25  do 

23  do  : 

Sausages,  . 

. 

free 

same 

Saws,  mill 

, . 

100  cents  each 

same 

Saws,  all  other 

. 

25  per  cent. 

23  per  ct. : 

Saw  sets,  . 

. 

25  do 

23  do  : 

Sawns, 

. 

25  do 

23  do  : 

Scagliola  tables  or  slabs, 

free 

same  : 

Scale  beams, 

. 

30  per  cent. 

26  pr.  ct. : 

Scales,  hone 

. 

free 

same  i 

Do  ivory,  with  metal  joints,  . 

25  per  cent. 

23  pr.  ct. : 

Do  ivory,  entirely  of 

free 

same  j 

Do  all  other  material 

25  per  cent. 

23  pr.  ct. : 

Scammony,  gum  . 

. 

free 

same  : 

Scammoniate, 

free 

same  s 

Scarfs,  silk 

. 

5 per  cent. 

free  j 

Do  if  any  cotton, 

. 

25  do 

23  per  ct.  ‘ 

Do  if  any  wool, 

. 

50  do 

38  do  i 

Scilla,  or  squills,  . 

. 

free 

same  j 

Scissors, 

. 

25  per  cent. 

23  pr.  ct. : 

Scoop  nets, 

. 

25  do 

23  do  5 

Scotch  braces, 

. 

25  do 

23  do  i 

Scrapers, 

. 

25  do 

23  do  S 

To  June 
30,  1842. 
same 
same 
same 

same 

same 

same 

same 

same 

same 

same 

same 

21^  pr.  c. 

same 

same 

same 

free 

21|pr.  c. 

2li  do 

free 

same 

same 

free 

29  pr.  ct. 
free 
free 
same 
2Hpr.  c. 
21£  do 
21|  do 
same 
same 
21±  pr.  c. 
21 J do 


do 


do 


109 


Scrap  lead, 

Scrap  iron, 

Screws,  bed 
Seneca,  radix  or  root 
Serge,  woollen 
Sewing  silk, 

Sextants, 

Shades,  lace 
Shaddocks, 

Shaving  soap,  . . 

Shawls,  cotton 

Do  Cashmere,  real,  or  of 
Thibet  goat, 

Do  Cashmere,  silk 

Do  Cashmere,  if  any  wool 

Do  camels’  hair 
Do  lace 

Do  merino,  made  of  wool, 
Do  silk 

Do  silk  and  worsted  . 
Shawls  composed  of  cotton  and  , 
not  only  pay  a duty  of  25 
cent,  but  are  liable  to  the  regu 
tions  respecting  cotton  clot 
(unless  silk  is  material  of  ch 
value,) 


silk, 

Shawls,  Th 
wool  with 
on, 

Shears, 


worsted  fringe 


34  ounces  per  square  foot, 

Sheet  brass, 

Sheets,  willow,  principally  used  in 
making  hats, 

Sheets  or  plates,  iron, 

Sheetings,  linen 
Do  hemp 

Do  porter,  flax, 

Do  Russia,  brown  or  white 

flax, 

Do  Russia  hemp 

Shell,  gold,  for  painting, 

Do  silver,  for  painting, 

Do  boxes, 

Do  baskets, 

Do  turtle  or  tortoise, 

Shellac, 


Tariff  of  1832. 

1840,  ’41  ^ 

2 cents  per  lb. 

same  s 

$12  50  per  ton. 

same  s 

25  per  cent. 

23  pr.  ct.  2 

free 

same  s 

50  per  cent. 

38  pr.  ct.  2 

40  do 

32  do  2 

25  do 

23  do  2 

m do 

same  s 

free 

same  s 

15  per  cent. 

same  s 

25  do 

23  pr.  ct.  2 

15  do 

same  s 

5 do 

free  f 

50  do 

38  per  ct.  2 

15  do 

same  s 

121  d0 

same  s 

50  do 

38  pr.  ct.  2 

5 do 

free  f 

10  do 

fc 

r 

f 

free  f 

25  do 

y 

i 

23  pr.  ct.  2 

50  do 

V 

i 

38  do  2 

50  do 

38  do  2 

25  do 

s 
0 

23  do  2 

free 

same  s 

free 

n 

23  per  ct.  2 

30  per  cent. 

26  pr.  ct.  2 

3 cents  per  lb. 

same  g 

15  per  cent. 

free  f 

25  do 

free  1 

15  do 

e 

free  1 

15  do 

free  ’ 1 

25  do 

free  f 

121  d0 

same  g 

12£  do 

same  g 

15  do 

same  g 

free 

same  g 

free 

same  s 

ifree 

same  g 

do 


211  pr.  c. 


29  do 


110 


Shells,  cocoa, 

Do  all  other 
Shirtings,  cotton 
Do  linen 

Shirts, 

Shoe  binding,  cotton 
Do  silk 

Do  woollen 

Shoe  bills,  cast 
Do  cut , same  duty  as  upon 

tacks,  brads  and  sprigs 
Shoe  floats, 

Do  horns, 

Do  knives, 

Do  rasps, 

Do  thread, 

Do  tacks, 

Shoes,  horse 

Shoes  or  slippers  for  children, 


Tariff  of  1832. 

free 

free 

25  per  cent. 

15 
50 
25 
5 
25 


Do 

do 

grown  persons, 
of  silk, 

Do 

do 

of  leather,  . 

Do 

do 

all  other, 

25  per  cent. 

.free 

25  per  cent. 

25  do 

25  do 

25  do 

25  do 

15  cents  per  pair 


do 

do 


30 
25 

30  do 

1 cent  per  lb. 
4 cents  per  lb. 

25  per  cent. 

30  do 


Shoes  or  slippers  of  prunella,  stuff, 
or  nankeen, 

Shot  bags,  leather,  mounted  . 25  per  cent. 
Do  if  the  leather  be  of  the 
most  value, 

Shot  belts,  mounted 

Do  if  the  leather  be  of  the 
most  value, 

Shot,  cast  iron 
Shot,  lead  . 

Shovels,  (iron,  steel,  or  brass,)  for 
the  hearth, 

Shovels,  other 

Shovels,  with  or  without  handles 
iron  and  steel,  to  dig  with,  . 30  do 
Shovels,  wood  . . . 25  do 

Shovels  and  tongs,  or  fire  irons,  . 25  do 
Shrub,  ....  free 
Shumac,  or  sumac,  . . free 

Shuttle-cocks  and  battle-doors,  . free 
Sickles,  iron  . . .30  per  cent. 

Do  steel  . . . 30  do 

Side-arms,  . . . 25  do 

Sieves,  lawn  . . . 25  do 

Do  Cyprus  . . . free 

Do  wire  . . .25  per  cent. 

Do  hair  . . . free 

Silks,  all,  in  piece,  and  all  articles 
of  which  silk  is  the  component! 


do 
do 
do 
do 
do 

1 cent  per  lb. 


30 

25 

25 

25 


do 

do 

do 

do 


1840, *41 

same 
same 
23  pr.  ct. 
free 

38  per  ct. 
23  do 
free 

23  per  ct. 
same 


23  per  ct. 
same 
23  pr.  ct. 
23  do 
23  do 
23  do 
23  do 
same 

same 

same 

same 

same 
23  pr.  ct. 

26  do 
23  do 

26  do 

same 

same 

23  per  ct. 
26  do 

26  do 
23  do 
23  do 
same 
same 
same 


To  June 
30,  1842. 
same 
same 
21 4 pr.  c. 
free 

29  per  ct. 
'21*  do 
free 

21-i-  pr.  c. 
same 


214  pr.  c. 
same 
211  pr.  c. 
21J  do 
214  do 

214  do 
214  do 

same 


same 

same 

same 

same 
214  pr.  c. 

23  do 
214  do 

23  do 

same 

same 

214  pr.  c. 
23"  do 

23  do 
2U  do 
|214  do 
same 
same 


same 


26  per  ct.  23  per  ct. 


26  do 
23  do 
23  do 
same 
23  per  ct. 
same 


23  do 
2U  do 
2l|  do 
same 
214  pr.  c. 
same 


Ill 


material  of  chief  value,  unless 
from  beyond  the  Cape  of  Good 
Hope,  (See  Treasury  instructions 
page  16,)  .... 
Silks,  from  beyond  the  Cape  of  Good 
Hope,  ... 

Silk,  raw 
Silk,  sewing 

Silk,  brutia,  and  other,  raw 
Silk  and  worsted  valencias, 

Silk  and  worsted  toilenets, 

Silk  and  worsted  crape  de  Lyons, 
Silk  and  wosted  shawls. 

Silk  and  wosted,  manufactures  of 
Silk  and  cotton  vesting,  (silk  chi< 
value,) 

Silk  bolting  cloths 
Silk  bobbin, 

Silk  braids, 

Silk  cords,  . 

Silk  curls,  . 

Silk  frizettes, 

Silk  garters,  with  wire  and  clasps, 
Silk  gloves, 

Silk  hats  or  caps, 

Silk  hatbands, 

Silk  handkerchiefs, 

Silk  hose,  . 

Silk  lace, 

Silk  mits, 

Silk  oil  cloth, 

Silk  suspenders, 

Silk  stocks, 

Silk  stockings, 

Silk  thrown, 

Silk  twist,  if  mohair 
Silk  watch  chains  or  ribbons, 

Silk  webbing, 

Silver  bullion, 

Do  coin,  . 

Do  epaulets, 

Do  nitrate  of 
Do  quick 

Do  all  manufactures  of 
Silvered  wire, 

Syrup  of  sugar  cane,  in  casks, 

Sisal  grass,  . 

Sithes, 

Skates, 

Skivers,  tanned 
Do  pickled 
Skins  of  all  kinds  in  the  hair,  dried, 


Tariff  of  1832. 

1840, >41 

To  June 
30,  1842. 

various  rates 

free 

free 

10  per  cent. 

same 

same 

12J  do 

same 

same 

40  do 

32  per  ct. 

26  per  ct. 

12|  do 

same 

same 

10  do 

free 

free 

10  do 

free 

free 

10  do 

free 

free 

10  ' do 

free 

free 

10  do 

free 

free 

25  do 

free 

free 

5 do 

free 

free 

5 do 

free 

free 

5 do 

free 

free 

5 do 

free 

free 

25  do 

free 

free 

25  do 

free 

free 

25  do 

free 

free 

5 do 

free 

free 

30  do 

free 

free 

5 do 

free 

frefc 

25  do 

free 

free 

5 do 

free 

free 

12J  do 

free 

free 

5 do 

free 

free 

12 J cts.  pr.  sq.  yd. 

free 

free 

25  per  cent. 

free 

free 

50  do 

free 

free 

5 do 

free 

free 

12|  do 

free 

free 

40  do 

free 

free 

5 do 

free 

free 

5 do 

free 

free 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

12^  per  cent. 

same 

same 

5"  do 

same 

same 

2|  cents  per  lb. 

same 

same 

free 

same 

same 

30  per  cent. 

26  pr.  ct. 

23  pr.  ct. 

25  do 

23  do 

211  do 

30  do 

26  do 

23  do 

free 

same 

same 

112 


salted  or  pickled,  raw  or  unmanu- 
factured, .... 
Skins,  tanned  or  tawed 
Skins,  fish,  for  saddlers,  &c. 

Skins,  fur,  raw  or  undressed 
Do  do  dressed . 

Skins,  white,  for  druggists, 

Skins,  dressed  with  alum  only, 
Skins  with  wool  upon  them,  the 
wool  to  pay  the  same  duty  as  when 
otherwise  imported. 

Slates  of  all  kinds,  . 

Slate  pencils, 

Sledges,  blacksmiths5 
Sledges,  other 
Slick  stones, 

Slippers  for  children, 


Do 

not  for  children,  leather  . 

Do 

do 

prunella 

Do 

do 

silk 

Do 

do 

stuff 

Do 

do 

other  materials 

Slippers,  nankeen  . 

Slit  iron,  in  nail  or  spike  rods, 

Do  for  hand  iron, 

Do  for  scroll  iron, 

Do  for  casement  rods, 

Smalts, 

Snails, 

Snake  root, . 

Snaps,  a clasp  or  ketch, 

Snaps,  or  snap  bits,  for  bridles, 
Snuff, 

Snuffers,  silver  or  gold 
Snuffers,  all  other  . 

Snuffer  trays,  silver  and  gold 
Snuffer  trays,  all  other 
Soap,  castile 
Do  fancy 
Do  Marseilles 
Do  Naples 
Do  perfumed 
Do  shaving 
Do  soft  . 

Do  turpentine  or  common 
Do  wash  balls 
Do  Windsor 
Soap  pans,  cast  iron,  whole  or  in 
parts, 

Socket  chisels, 

Socks,  cotton 
Do  silk  . 


Tariff  of  1832. 

1840, 541 , 

free 

same  g 

30  per  cent. 

26  pr.  ct.  i 

free 

same  g 

free 

same  g 

12k  per  cent. 

same  g 

30  do 

26  per  ct.  ‘ 

free 

same  s 

25  per  cent. 

23  pr.  ct.  \ 

free 

same  s 

2\  cents  per  lb. 

same  i 

25  per  cent. 

23  per  ct.  i 

free 

same  i 

15  cents  per  pair 

same  i 

25  do 

same  s 

25  do 

same  ! 

30  do 

same  \ 

25  do  * 

same  ! 

25  do 

same  i 

25  do 

same  i 

3 cents  per  lb. 

same  i 

3 do 

same  : 

3 do 

same  : 

3 do 

same  i 

free 

same  : 

free 

same  i 

free 

same  i 

25  per  cent. 

23  pr.  ct. : 

25  do 

23  do  : 

12  cents  per  lb. 

same  : 

12 i per  cent. 

same  i 

25  do 

23  pr.  ct. : 

12J  do 

same  : 

25  do  * 

23  pr.  ct. ! 

4 cents  per  lb. 

same  i 

15  per  cent. 

same  i 

4 cents  per  lb. 

same  i 

15  per  cent. 

same  i 

15  do 

same  : 

15  do 

same  : 

4 cents  per  lb. 

same  ! 

4 do 

same  i 

15  per  cent. 

same  i 

15  do 

same  i 

\\  cent  per  lb. 

same  i 

30  per  cent. 

26  pr.  ct. : 

25  do 

23  do  S 

5 do 

free  ] 

To  June 


113 


Socks,  linen  or  thread 
Do  wool 
Do  worsted,  including  those  for 
children,  with  or  without 
soles, 

Soda,  .... 

Soda,  carbonate  of . 

Do  iodate  of 
Do  hydrioaate  of 
Do  lye,  .... 
Do  powders, 

Do  sal 
Do  salts  of 

Soie  blanch,  Chenille,  if  part  cotton, 

Solanine,  .... 

Soles,  felt  .... 

Soles,  cork  .... 

Sooty  romals, 

Soy,  .... 

Spades,  of  iron,  with  or  without  han- 
dles, .... 

Spades  of  steel,  with  or  without  han- 
dles, 

Spanish  brown,  dry 

Do  do  ground  in  oil 

Spanish  flies,  or  cantharides, 

Spartaria,  or  Sparterie,  or  willow 
sheets  for  hats,  . 

Spatulas, 

Spartateen,  or  coral, 

Spa,  or  spaware,  ~ 

Specimens  of  anatomical  prepara- 
tions, 

Specimens  in  botany, 

Do  in  mineralogy,  . 

Do  in  natural  history, 

Do  of  sculpture,  specially 
imported, 

Specimens  of  sculpture  not  specially 
imported,  duty  aceording  to  the 
materials  they  are  composed  of. 

Spectacle  cases,  gold 


Do 

Do 

Do 

Do 

Do 


do 

do 

do 

do 

do 


iron 

leather 

paper 

silver 

steel 


Spectacle  glasses,  . 
and 

Spectacle  glasses,  pebble 
Spectacles,  brass  mounted 
Do  iron  mounted 
15 


Tariff  of  1832. 

25  per  cent. 

25  do 


25  do 
free 

15  per  cent. 

free 

free 

free 

free 

15  per  cent. 

15  do 

25  per  cent, 
free 

50  per  cent. 

25  do 

25  do 

free 

30  per  cent. 

30  do 

1 cent  per  lb. 
1*  do 

free 

30  per  cent. 

25  do 

free 

free 

free 

free 

free 

free 

free 


121  per  cent, 
do 
do 
do 
do 
do 
do 

2 cents  per  lb. 
124  per  cent. 

25  do 
25  do  • 


25 

30 

15 

12* 

25 

20 


1840, ’41 

23  pr.  ct. 
23  do 


23  do 
same  • 
same 
same 
same 
same 
same 
same 
same 
23  per  ct. 
same 
28  pr.  ct. 
23  do 
23  do 
same 

26  per  ct. 

26  do 
same 
same 
same 


To  June 
30,  1842. 
2l|  pr.  c. 


21J  do 

same 

same 

same 

same 

same 

same 

same 

same 

21i  pr.  c. 

same 

29  per  ct. 

21^  do 

21*  do 

same 

23  pr.  ct. 

23  do 
same 
same 
same 


26  pr.  ct.  23  pr.  ct 


•23  do 
same 
same 

same 

same 

same 

same 

same 


same 
23  pr.  ct. 
26  do 
same 
same 
23  per  ct. 
same 
same 
same 
|23  pr.  ct. 
23  do 


21*  do 

same 

same 

same 

same 

same 

same 

same 


same 
21  £ pr.  c. 
23  do 
same 
same 
21i  pr.  c. 
same 
same 
same 
2U  pr.  c. 
21*  do 


114 


Spectacles,  plated 


steel 
gold  mounted  . 
silver  mounted 
turtle  shell  mounted  . 
turtle  shell  and  silver 


Do 
Do 
Do 
Do 
Do 

Spelter,  . . • 

Spermaceti  oil,  of  foreign  fisheries 
Spider  net,  considered  as  cotton 
cloth, 

Spikes,  copper 
Do  composition 
Do  iron 
Spike  rods 


do 

do 

do 

do 

do 


Tariff  of  1832. 

25  per  cent 
25 
12J 
121 
20 
20 
free 

25  cents  per  gal. 

25  per  cent. 

4 cents  per  lb. 
25  per  cent. 

4 cents  per  lb. 

3 do 


Spirits,  lac 

free 

Do  yellow  . - 

free 

Spirits  distilled  from  grain. 

, 1st  proof, 

57  cents  per  gal, 

Do  do 

2d 

do 

6.0 

do 

Do  do 

3d 

do 

63 

do 

Do  do 

4th 

do 

67 

do 

Do  do 

5th 

do 

75 

do 

Do  do  above 

5th  do 

90 

do 

Spirits  and  brandy,  distilled 

from 

other  materials  than 

grain,  1st 

proof. 

. 

53 

do 

2d  proof, 

53 

do 

3d  do  . 

57 

do 

4th  do  . 

63 

do 

5th  do  . 

72 

do 

5th  do  all  above 

. 

85 

do 

Spoke  shaves, 

. 

25  per  cent. 

Spokes, 

. 

free 

Sponges, 

free 

Spoons,  gold  and  silver 

121  per  cent. 

Do  horn 

free 

Do  all  other  . 

25  per  cent. 

Spunk, 

free 

Spurs,  gold  and  silver 

» 

121  per  cent. 

Do  all  other 

25 

do 

Sprigs,  not  exceeding  16  ounces  to 
the  1000,  . . 

Sprigs,  exceeding  16  ounces  to  the 

1000, 

Springs  for  wigs,  . 

Springs  of  brass  wire,  used  in  the 
making  of  wigs, 

Spy  glasses, 

Squares,  brass 
Do  iron 
Do  steel 
Square  wire,  used  for  the  manufac- 
ture of  stretchers  for  umbrellas, 


5 cents  per  1000 


25  per  cent. 

23  per  ct, 

25 

do 

23 

do 

25 

do 

23 

do 

25 

do 

23 

do 

30 

do 

26 

do 

30 

do 

26 

do 

1840, *41 

23  pr.  ct. 

23  do 

same 

same 

same 

same 

same 

same 

23  per  ct. 

same 

23  per  ct. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 


same 
same 
same 
same 
same 
same 
23  pr. 
same 
same 
same 
same 
23  pr. 
same 
same 
23  pr. 


To  June 
30, 1842. 
2H-pr.  c. 
21 J do 


ct. 


ct. 


ct. 


same 


same 


2 

same 

same 

same 

same 

same 

same 

21i  pr.  c. 

same 

21^  pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 


same 

same 

same 

same 

same 

same 

21|  pr.  c. 

same 

same 

same 

same 

21^  pr.  c. 

same 

same 

21|pr.  c. 

same 

same 
21 J pr.  c. 


21 1-  do 
21£  do 
23  do 
23  do 


115 


and  cut  in  pieces  not  exceeding 
the  length  used  therefor, 

Squares,  wood 
Squills,  or  scilla,  . 

Standard  mordant, 

Stamped  floor  cloths,  all  . 

Starch,  .... 

St.  Ignatius5  beans,  or  feve  St.  Ig- 
nace,  .... 

Statues  and  specimens  of  statuary, 
specially  imported, 

Statues  and  specimens  of  statuary, 
not  specially  imported,  viz  : — 
Statues  of  alabaster, 

Do  brass, 

Do  bronze, 

Do  marble, 

Do  metal, 

Do  plaster, 

Do  wood, 

Staves  acre, 

Steel, 

Do  wire,  not  exceeding  No.  14, 
Do  wire,  over  No.  14, 

Do  in  bars, 

Do  chains, 

Do  pens  . 

Steel  cutting  knives,  sythes,  sickles, 
reaping  hooks,  spades  and  sho- 
vels, 

Steel,  all  articles  not  enumerated, 
manufactured  from  steel,  or  of 
which  steel  is  a component  part, 
Steelyards, 

Sticks,  walking 
Sticks,  or  frames  for  umbrellas  or 
parasols, 

Stiffeners  for  cravats, 

Stilettoes,  daggers, 

Do  ivory, 

Still-bottoms,  and  parts  thereof, 
made  of  copper,  hammered,  cut 
around  and  turned  up  at  the  edge, 
Still  worms, 

Stirrup  irons, 

Stockinetts, 

Stock  locks, 

Stockings  and  half-stockings,  ex- 
cept silk, 

Stomach  pumps, 

Stone  ware, 

Stone,  Armenian 


Tariff  of  1832. 

1840, 541 

To  June 
30, 1842. 

12  per  cent. 

same 

same 

25  do 

23  per  ct. 

21|  pr.  c. 

free 

same 

same 

free 

same 

same 

43  cts.  per  sq.  yd. 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21|  pr.  c. 
21i  do 

25  do 

23  do 

30  do 

26  do 

23  do 

25  do 

23  do 

21^  do 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21 1 pr.  c. 

free 

same 

same 

$1  50  per  112  lbs. 

same 

same 

5 cents  per  lb. 

same 

same 

9 do 

same 

same 

$1  50  per  112  lbs. 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

25  do 

23  do 

21^  do 

30  do 

26  do 

23  do 

25  do 

23  do 

21|-  do 

30  do 

26  do 

23  do 

25  do 

23  do 

21|  do 

25  do 

23  do 

21  \ do 

25  do  • 

23  do 

2U  do 

25  do 

23  do 

21$  do 

free 

same 

same 

free 

15  pr.  ct. 

15  per  ct. 

25  per  cent. 

23  do 

214  do 

30  do 

26  do 

23  do 

50  do 

38  do 

29  do 

25  do 

23  do 

214  do 

25  do 

23  do 

214  do 

25  do 

23  do 

214  do 

20  do 

same 

same 

jfree 

isame 

same 

116 


Tariff  of  1832. 

1840,  ’41 1 

To  June 
30,  1842. 

Stones,  bristol 

12  J per  cent. 

same 

same 

Do  burr,  unwrought  . 

free 

same 

same 

Do  burr,  wrought 

free 

same 

same 

Do  caustic 

free 

same 

same 

Do  cornelian  . 

12|-  per  cent. 

same 

same 

D,o  garnet 

12*  do 

same 

same 

Do  grind 

free 

same 

same 

Do  load 

25  per  cent. 

23  pr.  ct. 

21,i  pr.  c. 

Do  marbles 

free 

same 

same 

Do  mill 

Do  not  merchantable,  for  bal- 

free 

same 

same 

last, 

Do  ochre,  as  other  ochre. 

free 

same 

same 

Do  oil  ... 

free 

same 

same 

Do  pumice 

free 

same 

same 

Do  precious 

12.1  per  cent. 

same 

same 

Do  rotten 

free 

same 

same 

Do  rag  and  sand 

free 

same 

same 

Do  touch 

free 

same 

same 

Do  whet 

Stones,  all  precious,  set,  or  not  set, 
and  all  articles  composed  wholly 

free 

same 

same 

or  chiefly  of  precious  stones,  . 

12*  per  cent. 

same 

same 

Storax  or  sty  rax, 

free 

same 

same 

Straining  webb. 
Straw  baskets, 

25  per  cent. 

23  pr.  ct. 

21*  pr.  c. 

15  do 

same 

same 

Straw  carpets  and  straw  carpeting, 

5 do 

same 

same 

Straw,  for  hats,  in  its  natural  state, 

free 

same 

same 

Straw  knives,  iron,  for  cutting  straw 

30  per  cent. 

26  pr.  ct. 

23  pr.  ct. 

Do  steel,  do 

Stretchers,  for  umbrellas  and  para- 

30 do 

26  do 

23  do 

sols,  .... 

25  do 

23  do 

21*  do 

Strings  of  musical  instruments,  . 

free 

same 

same 

Do  bow 

free 

same 

same 

Do  hatters5 

free 

same 

same 

Strontian,  .... 

free 

same 

same 

Do  muriate  of 

free 

same 

same 

Do  nitrate  of 

free 

same 

same 

Strychnine, 

free 

same 

same 

Studs,  gold 

12.1  per  cent. 

same 

same 

Do  silver 

12*  do 

same 

same 

Do  gilt 

25  do 

23  pr.  ct. 

;21ipr.c. 

Do  ivory 

15  do 

same 

same . 

Do  mother  of  pearl 

15  do 

same 

same 

Do  plated 

25  do 

23  pr.  ct. 

21*  pr.  c. 

Do  brass 

25  do 

23  do 

211  do 

Do  copper 

25  do 

23  do 

21*  do 

Stuff,  princettas 

10  do 

free 

free 

Stuff  shoes, 

25  cents  per  pair 

same 

same 

Stuff  goods,  all  kinds  of  worsted 
To  come  under  the  denomination 
of  u worsted  stuff  goods,55  the 

10  per  cent. 

free 

free 

117 


articles  must  be  composed  entirely 
of  worsted  ; and  be  of  that  class 
of  goods  well  known  and  under- 
stood by  merchants  as  coming 
under  the  denomination  of  “wors- 
ted stuff  goods,”  namely — such 
as  worsted  plaids,  bombazetts,  and 
the  like. 

Styrax,  or  storax, 

Stump  joints.,  iron 
Do  do  steel 
Sublimate  corrosive 
Succini,  oil  of  (drug) 

Succory, 


Sugar,  browm 

2|-  cents  per  lb 

Sugar  candy, 

12  cents  per  lb. 

Do  loaf  .... 

12  do 

Do  lump 

10  do 

Do  white  clayed 

31  do 

Do  of  lead, 

5 do 

free 

25  per  cent. 
25  do 

15  do 

free 
free 


Sugar,  loaf  or  lump,  pulverized  or 
liquid,  to  pay  the  same  as  when 
in  the  loaf  or  lump. 

Sugar  moulds,  hooped  or  not, 

Sugar  tongs,  gold  and  silver 
Do  do  plated 

Do  do  washed 

Sulphate  of  copper,  or  blue  or  Ro- 
man vitriol, 


Sulphate  of  quinine, 

Do 

of  rhubarb. 

Do 

of  zinc,  . 

Do 

of  magnesia. 

Do 

of  iron,  . 

Sulph.  mur.  tin, 

Sulphur,  flor,  flour  or  flower  of  sul- 
phur and  roll  brimstone. 

Sulphur,  vivum 

Sulphuric  acid,  or  oil  of  vitriol,  . 

Sulphuric  ether, 

Sumac,  .... 

Super  acetate  of  lead,  or  sugar  of 
lead,  .... 

Surgeons’  instruments,  ivory 
Do  do  silver 

Do  do  steel 

Surplice  pins, 

Suspenders  or  braces,  cotton, 


Do 

do 

linen 

Do 

do 

leather,  en- 

tirely of 

Do 

do 

silk 

Tariff  of  1832. 


20  per  cent. 

121  do 
25  do 

25  do 

4 cents  per  lb. 
15  per  cent, 
free 

free 

15  per  cent. 

$2  per  cwt. 
free 

free 

free 

3 cents  per  lb. 
free 
free 

5 cents  per  lb. 
free 

121  per  cent. 
25  do 

25  do 

25  do 

25  do 


1840,  Ml 


30 

25 


do 

do 


same 
23  pr.  ct. 
23  do 
same 
same 
same 
same 
same 
same 
same 
same 
same 


same 
same 
23  per  ct. 
23  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
same 
same 
23  pr.  ct. 
23  do 
23  do 
23  do 

26  do 
free 


To  June 
30,  1342. 


same 

211  pr.  c. 

211  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 


same 
same 
214  pr.  c. 
2li  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
same 
same 
214  pr.  c. 
211  do 
21 1 do 
21 1 do 

23  do 
free 


118 


Tariff  of  1832, 


Suspenders  or  braces,  leather  ends 
only 

Do  do  woollen 

Do  do  worsted 

Suspenders,  India  rubber  . 
Suspender  webbing,  India  rubber 
Do  do  silk  . 

Swans,  down  of 
Swansdown,  woollen 
Swansdown  cloth,  . 

Swans5  skins,  undressed  . 

Do  do  dressed 
Sweetmeats  or  comfits,  preserved 
in  brandy, 

Sweetmeats  or  comfits,  preserved 
in  molasses, 

Sweetmeats  or  comfits,  preserved 
in  sugar, 

Sword  blades, 

Sword  blades  for  canes, 

Sword  knots,  lace  . 

Sword  knots,  silk  . 

Sword  knots,  worsted 
Swords,  . . 

Syrup  of  sugar  cane,  in  casks, 

T. 


25  per  cent. 

25 

do 

25 

do 

25 

do 

25 

do 

5 

do 

15 

do 

50 

do 

50 

do 

free 

free 

25  per  cent. 

free 

25  per  cent. 

25 

do 

25 

do 

12  i 

do 

5 

do 

50 

do 

25 

do 

2^cents  per  lb, 

1840  June 

lo4U,  41  ^ 1842 

23  per  ct.  21jpr.  c. 


23  do 
23  do 
23  do 
23  do 
free 


21  £ do 
21*-  do 
21^  do 
21*  do 
free 


same  same 
38  pr.  ct.  29  pr.  ct. 
38  do  29  do 


same 
same 

23  pr.  ct. 

same 


same 

same 

21|pr.  c. 

same 


23  per  ct. 
23  do 
23  do 
same 
free 

38  pr.  ct. 
23  do 
same 


21i  pr.  c. 
2H  do 
2l|  do 
same 
free 

29  pr.  ct. 
21*-  do 
same 


Table  cloths,  cotton, 

Table  cloths,  linen 
Table  covers,  woollen 
Table  covers,  oil  cloth 
Table  fasteners, 

Table  knives  and  forks,  . 

Table  mats,  oil  or  floor  cloth 
Table  mats,  if  wool  be  a compo- 
nent part, 

Tables  with  marble  tops,  slabs  or 
ornaments, 

Tables,  wood 

Tacks,  brads  or  sprigs,  not  exceed- 
ing 16  ounces  per  1000,  . 

Tacks,  brads  or  sprigs,  exceeding 
16  ounces  per  1000, 

Tacks,  tinned 
Tailors5  chalk, 

Tailors5  irons, 

Talc,  .... 

Tallow,  .... 

Tallow  candles, 

Tamarinds,  preserved  in  sugar  or 
brandy,  .... 
Tamarinds  in  other  form,  . 
Tamboreens, 


25  per  cent. 

23  pr.  ct. 

25  do  . 

free 

50  do 

38  pr.  ct. 

12J  cts.  pr.  sq.  yd. 

same 

25  per  cent. 

23  pr.  ct. 

25  do 

23  do 

12 J cts.  pr.  sq.  yd. 

same 

12*-  do 

same 

30  per  cent. 

26  pr.  ct. 

30  do 

26  do 

5 cents  per  1000 

same 

5 cents  per  lb. 

same 

25  per  cent. 

23  pr.  ct. 

free 

same 

25  per  cent. 

1 c.  p.  lb. 

free 

same 

1 cent  per  lb. 

same 

5 cents  per  lb. 

same 

25  per  cent. 

23  pr.  ct. 

free 

same 

30  per  cent. 

26  per  ct. 

211  pr.  c. 
free 

29  pr.  ct. 
same 
21 J-  pr.  c. 
21|  do 
same 

same 

23perct. 
23  do 

same 

same 

21  i pr.  c. 

same 

1 c.  p.  lb. 

same 

same 

same 

21^  pr.  c. 
same 
23  pr.  ct 


119 


Tapers*  paper*  with  cotton  wick* 
Tapers*  wax 
Tapes*  cotton 
Do  Harlsem 
leather 
linen 
silk  . 

measuring*  linen 
do  leather 
tailors* 

tailors**  in  silver  cases* 


Do 
Do 
Do 
Do 
Do 
Do 
Do 

Tapioca* 

Tares* 

Tar*  Barbadoes 
Tar*  coal 
Tarpawlings* 

Tarred  cordage* 

Tartaric  acid* 

Tartareous  acid* 

Tartar*  acid  of 
Do  cream  of 
Do  crude 
Do  emetic 
Do  red  crude 
Do  not  otherwise  specified*  pre 
pared  for  medicine*  or  dyeing* 
Tartrite  of  antimony*  or  tart- emetic* 
Tasters*  cheese 

Tassels*  cords  and  trimmings*  com 
monly  used  by  upholsterers*  coach 
makers  and  saddlers,  if  entirely 
silk* 

Tassels*  if  cotton  and  silk* 

Do  if  worsted  or  wool* 

Teas  of  all  kinds  imported  from 
China*  or  other  places  east  of  the 
Cape  of  Good  Hope*  and  in  ves 
sels  of  the  United  States* 

Tea*  imported  from  places  this  side 
the  Cape  of  Good  Hope* 

Tea  pots*  Britannia 


Tariff  of  1832. 

25  per  cent, 
do 
do 
do 
do 
do 
do 
do 
do 
do 
do 


Do 

China 

, 

20 

do 

Do 

earthen  . 

20  * 

do 

Do 

gold 

121 

do 

Do 

gilt 

. 

25 

do 

Do 

japanned 

25 

do 

Do 

plated 

. 

25 

do 

Do 

Teazles* 

silver 

; ; 

free 

do 

Teeth*  elephants5* 
mals* 

Telescopes* 


or -of  o 


25 
25 
25 
30 
25 
5 

25 
30 
25 

m 

free 

free 

free 

free 

25  per  cent. 

4 cents  per  lb. 
15  per  cent. 

15  do 

15  do 

free 
free 

15  per  cent, 
free 

free 

15  per  cent. 


25' 


5 

25 

50 


free 


do 


do 

do 

do 


ther  ani- 


1840  Ml  I Tune 

lo4U*  41  30^ 

23  per  ct.21i  pr.  c. 
23  do  ;2 U do 


10  cents  per  lb. 
25  per  cent. 


23  do 
23  do 
26  do 
23  do 
free 

23  per  ct. 

26  do 

23  do 

same 

same 

same 

same 

same 

23  pr.  ct. 

same 

same 

same 

same 

same 

same 

same 

same 

same 
same 
23  per  ct. 


21i  do 
211  do 
23"  do 
211  do 
free 

211  pr.  c. 

23  do 

211  do 

same 

same 

same 

same 

same 

21  -J  pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

same 
same 
21^  pr.  c. 


free 

25  per  cent. 


free 
23  per  ct. 
38  do 


same 

same 
23  per  ct. 
same 
same 
same 
23  per  ct. 
23  do 
23  do 
same 
same 

same 


free 

21 J pr.  c. 
29~  do 


same 

same 

211  pr.  c. 
same 
same 
same 
21  i pr.  c. 
211  do 
21 1 do 
same 
same 

same 


23  per  ct.  21ipr.  c 


120 


Terraglis*  a kind  of  coral* 
Terra-japonica*  or  japanica* 

Terra  de  sienna*  dry 
Do  do  in  oil* 

Terra  umbra, 

Terrets*  all  kinds  of*  as  saddlery 
Teutenague* 

Teutenague  boxes* 

Theriaque*  . # . 

Thermometers*  telescopes*  magic* 
and  other  lanterns  ; and  similar 


articles  composed  of  tin*  glass* 
wood*  brass*  or  copper*  . 

25  per  cent. 

23  pr.  ct. 

Thibet*  cashmere  of 

15  do 

same 

Thibet  shawls*  real*  or  goats5  hair* 

15  do 

same 

Do  do  do  em- 

broidered with  silk* 

15  do 

same 

Thibet  shawls*  real*  or  goats5  hair* 
embroidered  with  worsted* 

15  do 

same 

Thibet  shawls*  entirely  of  combed 
wool*  .... 

50  do 

38  per  ct. 

Thibet  shawls*  entirely  of  combed 
wool*  with  borders  of  cotton  and 
silk*  .... 

50  do 

38  do 

Thibet  shawls*  (so  called)  body  cot- 
ton with  worsted  fringe* 

25  do 

23  do 

Thimbles*  brass 

25  do 

23  do 

Do  bone 

free 

same 

Do  gold 

121  per  cent. 

same 

Do  ivory 

free 

same 

Do  plated  . 

25  per  cent. 

23  pr.  ct. : 

Do  silver 

12£  do 

same 

Do  steel 

25  do 

23  per  ct. : 

Thor  marine*  a small  fish* . 

100  cents  per  brl. 

same 

Thread*  cotton 

25  per  cent. 

23  pr.  ct. : 

Do  escutcheons 

25  do 

23  do  : 

Do  flax 

25  do 

23  do  : 

Do  lace* 

12|  do 

same  i 

Do  pack 

5 cents  prer  lb. 

same  i 

Do  shoe 

25  per  cent. 

23  pr.  ct. : 

Do  stockings* . 

25  do 

23  do  : 

Do  buttons*  . . 

25  do 

23  do  : 

Thrown  silk* 

121  d0 

same  j 

Thridace*  .... 

free 

same  : 

Thus,  gum* 

free 

same  j 

Ticks*  cotton 

25  per  cent. 

23  pr.  ct. : 

Ticks*  cotton  and  flax 

25  do 

23  do  : 

Ticks*  flax  or  linen*  colored, 

25  do 

23  do  \ 

Ticks*  linen*bleached  or  unbleached 

15  do 

free  J 

Ticklenburgs* 

15  do 

free  i 

Tiffanies*  .... 

5 do 

free  1 

Tiles*  marble  . . . i 

30  do 

26  per  ct. ; 

Tariff  of  1832. 

free 

free 

1 cent  per  lb. 

14  do 
free 

free 

15  per  cent, 
free 


1840  Ml  ^ 0 ^ une 
ioiu*  1842 


same 

same 

same 

same 

same 

same 

same 

same 


same 

same 

same 

'same 

same 

I 

same 

same 

same 


21Jpr.  c. 

same 

same 


same 
29  per  ct. 

29  do 

24  do 
214  do 
same 
same 
same 
21|  pr.  c. 
same 
24  pr.  c. 
same 


do 


21  i do 
214  do 


121 


Tariff  of  1832. 

15  per  cent. 

25  do 

free 

free 

25  per  cent. 

free 

free 

free 

free 

free 

free 

free 

free 

free 

free 

3 cents  per  lb. 


25  per  cent. 
15  do 


Tiles,  .... 

Time  pieces, 

Tin  in  bars, .... 

Tin,  block  .... 

Tin  boxes,  .... 

Tin,  crystals  of 

Tin  foil,  .... 

Tin,  granulated 

Tin,  grain  .... 

Tin,  liquor  .... 

Tin,  muriate  of 
Tin,  oxide  of 
Tin  in  pigs, 

Tin  in  plates, 

Tin  in  sheets. 

Tin, tagger  .... 

Tin,  all  manufactures  of,  not  enu- 
merated, or  of  which  tin  is  a com- 
ponent part, 

Tinctures,  odoriferous 
Tinctures,  bark,  and  other  medicinal  free 
Tips  of  horns,  . . . free 

Tips  and  runners  for  parasols  and 
umbrellas,  metal 

Tippets,  if  so  made  as  to  be  classed 
as  millinery, 

Tippets,  fur 
Do  silk 
Do  wool 
Toasters,  cheese 

Tobacco,  manufactured,  other  than 
snuff  and  segars, 

Tobacco,  leaves, or  unmanufactured 
Toilet  glasses, 

Toilet  vials,  or  bottles,  not  exceed 
ing  the  capacity  of  4 ounces  each, 

Toilet  vials,  or  bottles,  exceeding  4 
ounces,  and  not  exceeding  16 
ounces  each, 

Toilenets,  . 

Tolu,  balsam  of 
Tongues,  reindeer  . 

Do  sounds,  (fish) 

Do  neats*,  smoked 

Tongs,  (shovels  and  tongs) 

Tonka,  tonga,  tongua,  or  tonqua 
beans,  .... 

Tools  and  implements  of  trade  of 
persons  arriving  in  the  U.  States, jfree 
Tooth  brushes,  . . . 25  per. cent. 

Do  powder,  , . .15  do 

Do  picks,  bone  . , * free 

16 


25  per  cent. 

25 

do 

12} 

do 

5 

do 

50 

do 

25  per  cent. 

10  cents  per  lb. 
15  per  cent. 

20  do 

$2  50  per  gross 


$3  25  do 

50  per  cent. 

free 

free 

free 

free 

25  per  cent. 


15 


do 


1840, 

same 
23  pr. 
same 
same 
23  pr. 
same 
same 
same 
same 
same 
same 
same 
same 
same 
same 
same 


23 
same 
same 
same 

23  pr.  ct. 

23  do 

same 

free 

38  per  ct. 
23  do 

same 
same 
same 

same 


To  June 

30,  1842. 

same 

21j  pr.  c. 

same 

same 

214  pr.  c. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 


pr.  ct.  21-1  pr.  c. 
same 
same 
same 

21|  pr.  c. 

21|  do 
same 
free 

29  per  ct. 
2H  do 

same 
same 
same 


same 

38  per  ct. 

same 

same 

same 

same 

23  per  ct. 

same 

same 


same 

29  pr.  ct. 

same 

same 

same 

same 

21 2 pr.  c. 

same 

same 


23  pr.  ct,  211  pr.  c. 


same 

same 


same 


122 


Tooth  picks,  ivory 

Do  do  metal  or  wood 

Do  do  quill  . 

Do  do  shell  . 

Do  do  silver 

Topaz,  real .... 
Do  glass, 

and  .... 
Topaz,  imitation,  other  than  glass, 
Tortoise  shell, 

Touch  stones, 

Tow,  flax  or  hemp 
Tow  sacking,  flax  . 

Toys,  metal 
Toys,  paper 
Toys,  wood 

Trace  chains,  iron  or  parts  thereof, 
Traces,  iron 

or  $30  per  ton,  whichever  shall 
produce  the  greatest  sum. 


Traces,  leather 

. . • 

Traps,  iron  . 
Traps,  steel 
Traps,  wire  • 
Traps,  wood 

. 

Trays  and  waiters, 

, gold  or  silver, 

Do 

do 

gilt 

Do 

do 

japanned 

Do 

do 

paper  japanned. 

Do 

do 

plated 

Do 

do 

wood  . 

Tariff  of  1832. 
free 

25  per  cent. 

15  do 

free 

124  per  cent. 
124  do 

30  do 

3 cents  per  lb. 
free 
free 
free 
free 

15  per  cent. 

25  do 

free 

25  per  cent, 
do 
do 


30 

25 

25 

25 

25 

12* 

25 

25 

25 

25 

25 


Treacle,  molasses, . 

Tresses,  lace,  even  if  mi  fin, 

Trees,  .... 
Trowels,  .... 
Truffles,  (vegetable) 

Truffles,  earthen 
Trunk  handles, 

Trusses,  with  iron  or  steel  springs 
of  more  value  than  the  leather,  . 
Trusses,  if  leather  be  the  material 
of  chief  value, 

Tubes,  bone 
Do  ivory 
Do  metal 
Do  silver 

Tug  buckles,  as  saddlery. 
Tumblers,  if  cut  glass, 
and  in  addition  thereto, 
Tumblers,  if  plain  glass, 
and  in  addition  thereto, 

Turmeric,  . 


25 


25 


do 


do 


do 


30 
free 
free 

25  per  cent. 

12£  do 

30  do 
3 cents  per  lb. 
20  per  cent. 

2 cents  per  lb. 
free 


>41 

ct. 


do 
do 
do 
do 
do 
do 
do 
do 
do 
do 
do 

5 cents  per  gal. 
12J  per  cent, 
free 

25  per  cent, 
free 

20  per  cent. 


1840, 

same 
23  pr. 
same 
same 
same 
'same 
26  pr.  ct. 
same 
same 
same 
same 
same 
free 

23  pr.  ct. 
free 

23  pr.  ct. 
23  do 
23  do 


To  June 

30,  1842. 

same 

214  pr.  c. 

same 

same 

same' 

same 

23  per  ct. 

same 

same 

same 

same 

same 

free 

214  pr.  c. 
free 

214  pr.  c. 
2lf  do 
m do 


26  do 
23  do 
23  do 
23  do 
'23  do 
same 
23  pr.  ct. 
23  do 
23  do 
23  do 
|23  do 
same 
same 
same 
23  per  ct. 
same 
same 
23  pr.  ct. 

23  do 

26  do 
same 
same 
23  per  ct. 
same 

26  per  ct. 

same 

same 

same 

same 


23  do 


214  do 


same 
214  pr.  c. 
2lf  do 
214  do 
21|  do 
21*  do 
same 
same 
same 
21£  Pr- c- 
same 
same 
214  pr.  c. 

214  do 

23  pr.  ct. 
same 
same 
214  pr.  c. 
same 

23  pr.  ct. 

same 

same 

same 

same 


123 


Tariff  of  1832. 

1840, >41 

Turquoises, 

12J  per  cent. 

same  • 

Turpentine, 

free 

same 

Turtles,  .... 

free 

same 

Turtle  shell, 

free 

same 

Tweezers,  metal  . 

25  per  cent. 

23  pr.  ct. 

Do  gold  and  silver 

12£  do 

same 

Twine,  untarred 

5 cents  per  lb. 

same 

Do  tarred 

4 do 

same 

Do  colored,  for  quills, 

5 do 

same 

Twist,  cotton 

25  per  cent. 

23  pr.  ct. 

Do  mohair 

40  do 

free 

Do  worsted,  lines, 

50  do 

38  per  ct. 

Types,  new  or  old, 

free 

same 

U. 

Umbrellas, 

25  per  cent. 

23  pr.  ct. 

Do  sticks  or  frames  for 

25  do 

23  do 

Do  brass  tips,  runners,  & c. 

for 

25  do 

23  do 

Umbrella,  square  wire,  used  in  the 

manufacture  of  stretchers,  if  cut 

in  the  usual  lengths  for  . 

12  do 

same 

Umbrella  furniture,  silver  for 

12  J do 

same 

Do  do  bone  or  ivory  . 

free 

same 

United  States — all  articles  of  the 
growth,  produce,  or  manufacture, 
of  the  United  States,  on  which  no 
allowance  for  bounty  or  drawback 

has  been  made  on  exportation, 

free 

same 

United  States,  all  articles  imported 

for  the  use  of 

free 

same 

y. 

Valencias, 

50  per  cent. 

38  pr.  ct. 

Valenciennes,  (thread  lace) 

12J  do 

same 

Valonia,  or  velani, 

free 

same 

Vanilla,  plants  of  . 

free 

same 

Vanilla  beans, 

free 

same 

Varnishes  of  all  kinds, 

free 

same 

Vases,  porcelain,  containing  flow- 
ers, with  stands  and  shades — the 

vases  pay  . . t 

20  per  cent. 

same 

The  stands 

25  do 

23  per  ct. 

The  shades 

20  do 

same 

and  .... 

2 cents  per  lb. 

same 

Vegetables  of  all  kinds,  not  enu- 

merated, 

free 

same 

Vegetables,  if  principally  used  in 

dyeing,  or  in  composing  dyes,  . 

free 

same 

Veils,  lace  .... 

12J  per  cent. 

same 

Veils,  silk  .... 

5"  do 

free 

Vellum,  .... 

25  do 

23  per  ct. 

Velvet,  cotton 

25  do 

23  do 

Do  silk 

5 do 

free 

To  June 

30,  1842. 

same 

same 

same 

same 

21^pr.  c. 

same 

same 

same 

same 

21^  pr.c. 

free 

29  pr.  ct. 
same 

211  pr.  c. 
2li  do 

21^  do 


same 

same 

same 


same 

same 

29  per  ct. 

same 

same 

same 

same 

same 


same 
211  pr.  c. 

same 

same 

same 

same 

same 

free 

21Jpr  c. 
21*  Ho 
free 


1:24 


Tariff  of  1832. 

Velvet  binding,  cotton  . . 25  per  cent. 

Do  do  silk  . . 5 do 

Velveteens,  cotton  . . 25  do 

Veneering  rods,  . . . 25  do 

Venetian  red,  dry  . . 1 cent  per  lb. 

Do  in  oil  . . do 

Venison  hams,  . . . free 

Veratrine,  . . . free 

Verdigris,  . . . .free 

Verditure,  ....  free 
Vermicelli,  . . . free 

Vermillion,  . . . free 

Vessels,  cast  iron,  not  otherwise 
specified,  . . . 1^  cent  per  lb. 

Vessels,  copper  . . . 25  per  cent. 

Vestings,  cotton  . . . 25  do 

Vestings,  silk  and  cotton,  as  manu- 
factures of  cotton, 

Vestings,  silk 

Vestings,  silk  and  wool,  (unless  silk 
is  chief  value,) 

Vestings,  stuff 
Do  woollen 
Vests, 

Vials,  all,  perfumery  and  fancy,  noti 
exceeding  the  capacity  of  4 oun-| 
ces  each,  , . . !$2  50  per  gross 

Vials,  perfumery  and  fancy,  when| 
exceeding  4 ounces  and  not  ex-j 
ceeding  16  ounces  each,  . $3  25  do 

Vials,  apothecaries5,  above  6 ounces 
and  not  exceeding  16  ounces,  . 

Vices, 

Vinellas, 


25 

5 

50 

50 

50 

\o0 


do 

do 

do 

do 

do 

do 


Vinegar, 

Violins, 

Violin  strings,  gut 
Do  do  wire 
Vitriol,  oil  of,  or  sulphuric  acid,  . 
Do  blue  or  Roman,  or  sulphate 
of  copper 
Do  green 

Do  white,  or  sulphate  of  zinc, 
W.  ■ 


$2  25  do 
30  per  cent, 
free 

8 cents  per  gal. 
30  per  cent, 
free 
free 

3 cents  per  lb. 

t 

4 cents  per  lb. 
$2  per  112  lbs. 
free 


Wafers, 

Wagon  boxes, 

Waiters,  gold  or  silver, 
Do  gilt 
Do  japanned 
Do  japanned  paper 
Do  plated 

Do  wood 


25  per  cent. 

25 

do 

12£ 

do 

25 

do 

25 

do 

25 

do 

25 

do 

25 

do 

1840, >41 

To  June 
30,  1842. 

23  per  ct. 
free 

21^  pr.  c. 
free 

23  pr.  ct. 
23  do 

21 4 pr.  c. 
21§  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 
23  do 

214  pr.  c. 
2lf  do 

23  do 

21-i-  do 

free 

free 

38  pr.  ct. 
free 

29  per  ct. 
free 

38  pr.  ct. 
38  do 

29  per  ct. 
29  do 

same 

same 

same 

same 

same 

same 

26  pr.  ct. 

23  pr.  ct. 

same 

same 

same 

same 

26  per  ct. 

23  pr.  ct. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 
23  do 

214  pr.  c. 
2l|  do 

same 

same 

23  per  ct. 
23  do 

214  pr.  c. 
21. > do 

23  do 

214  do 

23  do 

214  do 

23  do 

2l|  do 

1*25 


Tariff  of  1832. 


1840,  ’41 


Waiters,  leather 

Walking  sticks  or  canes,  mounted, 
Do  do  unmounted, 

Warming  pans,  brass 
Do  do  copper 

Wash  balls, 

Washes,  cosmetic  or  dentrifice,  . 
Watches  and  parts  thereof, 

Watch  crystals, 

Do  pipes,  carre  or  cannon, 
Water  wheels  of  iron, 

Water,  aqua  mellis,  or  honey, 

Do  bay,  commonly  called  hay 
rum, 

Do  Hungary 
Do  lavender 
Do  orange  flower 
Do  rose  • . 

Water  colors, 

Wax  beads, 

Wax,  bees’,  bleached  or  unbleached 
Do  sealing 
Do  shoemakers’ 

Wearing  apparel  of  persons  arriving 
in  the  United  States  in  actual  use, 
Wearing  apparel,  new, 

Web,  or  webbing,  boot 
Web,  or  webbing,  of  hemp  or  flax, 
Do  do  of  silk 

Web,  or  webbing,  of  worsted  or 
wool,  .... 
Webbing,  India  rubber 
Wedge  wood  ware. 

Weights,  brass 

Weights,  cast  iron,  with  or  without 
ring's  of  wrought  iron  affixed  to 
them,  .... 
Weights,  copper 
Do  lead 

Weld, 

Wet  blue,  .... 
Whalebone,  the  product  of  foreign 
fishing,  .... 
Whalebone,  of  American  fishing, 
Whale  oil,  of  foreign  fishing, 

Do  of  American  fishing,  . 

Wheat,  .... 

Wheat  flour, 

Whetstones, 

Whips,  .... 

Whiskey,  1st  proof, 

Do  2d  do  . 


30  per  cent. 
25  do 
free 


25  per  cent. 

25 

do 

15 

do 

15 

do 

13J 

do 

121 

do 

121 

do 

1 cent  per  lb. 
15  per  cent. 

15 

do 

15 

do 

15 

do 

free 

free 

free 

15  per  cent. 

free 

free 

free 

free 
50  per 

1 cent. 

25 

do 

25 

do 

5 

do 

50 

do 

25 

do 

20 

do 

25 

do 

1 cent  per  lb. 

25  per  cent. 

15  do 

free 

free 

12]-  per  cent, 
free 

15  cents  per  gal. 
free 

25  cts.  per  bush. 
50  cents  per  cwt. 
free 

30  per  cent. 

57  cents  per  gal. 
60  do 


26  per  ct. 

23  do 

same 

23  pr.  ct. 

23  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
38  per  ct. 
23  do 
23  do 
free 

38  per  ct. 
23  do 
same 
23  per  ct. 


same 
23  per  ct. 
same 
same 
same 

same 

same 

same 

same 

same 

same 

same 

26  per  ct. 

same 

same 


To  June 

30,  1842. 

23  per  ct. 

21f  do 

same 

21]  pr.  c. 

21]  do 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 
29  pr.  ct. 
21]  do 
21]  do 
free 

29  pr.  ct. 
21]  do 
same 
21 1 pr.  c. 


same 
21^  pr.  c. 
same 
same 
same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct. 

same 

same 


126 


Whiskey,  3d  proof 
Do  4th  do  . 

Do  5th  do  . 

Do  5th  do  all  above 

Whiting, 

Wick,  cotton  or  wick  yarn,  as  cot- 
ton yarn. 

Wigs,  .... 
WTild  silk,  .... 
Willow  sheets,  for  hats, 

Willow  for  making  baskets,  or  co 
vering  demijohns, 

Window  glass,  not  above  8 by  10 
inches  in  size, 

Window  glass,  not  above  10  by  12 
inches  in  size, 

Window  glass,  above  10  by  12  in- 
ches in  size, 

Window  glass,  all,  in  plates,  uncut, i 


Tariff  of  1832. 

63  cents  per  gal. 
67  do 


75 

do 

90 

do 

1 cent  per  lb 

25  per  cent. 

do 

30  per  cent. 

free 

$3  per 

100  sq. 

$3  50 

do 

$4  00 

do 

$4  00 

do 

1840,  Ml 

[To  June 
-30,  1842. 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

23  per  ct.  21^  pr.  c. 
same  same 

26  per  ct.  23  pr.  ct. 

I i 

same 

same 

same 

i 

same 

same 

same 

same 

jsame 

same 

Jsame 

WINES. 


By  the  Act  of  Congress  of  July  14,  1832,  it  was  provided,  that  from 
and  after  the  third  day  of  March,  1834,  one-half  only  of  the  specific 
rates  of  duties  t hen  chargeable  on  Wines,  respectively,  should  be  levied 
and  collected.  ( See  Section  2,  clause  23,  page  8.) 

By  the  Act  of  Congress,  of  July  4,  1836,  the  duty  on  Wines  was  again 
reduced  one-half  This  law,  however,  did  not  reduce  the  respective 
rates  of  duties  one-half  hut  provided  that  one-half  only  of  the  amount  of 
duty  then  assessed  should  thereafter  be  assessed. 

The  operation  of  this  law  will  be  fully  explained  by  a reference  to 
“ Treasury  Instructions”  page  21,  and  “Mode  of  Calculating  Duties  on 
Wines”  page  23. 


An  allowance  for  leakage  is  made  on  the  guage  of  any  cask  contain- 
ing liquors  subject  to  duty  by  the  gallon,  of  two  per  cent.  ; of  ten  per 
cent,  on  Ale,  Beer,  or  Porter  in  bottles,  and  five  per  cent,  on  liquors  in 
bottles,  to  be  deducted  from  the  invoice  quantity  instead  of  breakage  ; 
or  thje  duties  may  be  computed  on  the  actual  quantity,  at  the  option  of 
the  importer,  to  be  made  known  at  the  time  of  making  entry.  Act  of 
March , 1799,  Sect . 59. 

Note. — Bottles  in  which  wine  is  imported,  are  subject  to  a duty  of  two 
dollars  per  gross  in  addition  to  the  duty  on  the  Wine. 


127 


Wine;  Burgundy,  in  casks,  red 
Do  do  in  casks,  white 
Do  Champaigne,  in  bottles, 

Do  do  in  casks,  red 

Do  do  in  casks,  white 


Do 

Fayal,  in 

casks  or  bottle 

Do 

Lisbon, 

do 

do 

Do 

Madeira 

do 

do 

Do 

Malaga 

do 

do 

Do 

Oporto 

do 

do 

Do 

Rhenish, 

in  casks, 

Do  do  in  bottles, 

Do  Sherry,  in  casks  or  bottles 
Do  Sicily,  do 

Do  St.  Lucar,  in  casks, 

Do  do  in  bottles, 

Do  Teneriffe,  in  casks  or  bottles 
Do  Tokay,  in  casks,  . 

Do  do  in  bottles,  . 

Do  red,  of  France,  in  casks,  . 
Do  white,  of  France,  in  casks, 
Do  French,  of  all  sorts,  in  bot- 
tles, 

Do  red,  of  Austria,  in  casks, 

Do  red,  of  Spain,  in  casks, 
Wines  of  all  countries  in  bottles, 
unless  specially  enumerated, 
Wines  of  the  Mediterranean,  in 
casks, 

Wine,  Corsica,  not  considerec 
wine  of  France, 

Wines  of  Germany,  in  casks, 

Wine  bottles,  of  all  descriptio] 
addition  to  the  duty  on  wine . 
Wine  lees,  liquid  . 

Wine  lees,  crystalized,  or  crude  tar- 
tar, 

Wings  and  epaulets,  gilt 
Do  gold  or  silver 
Do  plated 

Winter-bark,  or  canella-alba, 
Wire,  brass 
Do  bobbin 

Do  bonnet  or  cap,  covered  wit 
cotton,  silk,  flaxen  yarn,  c 
thread, 

Do  copper  . 

Do  gilt  .... 
Do  gold  or  silver 
Do  hat,  covered, 

Do  iron,  not  exceeding  No.  14, 
Do  iron,  over  No.  14,  . 


Tariff  of  1832. 

1840,  ’41 

To  June 
30,  1842, 

6 cents  per  gal. 

3 c.p.gl. 

3 c.p.gl. 

10 

do 

5 

do 

5 do 

22  * 

do 

11 

do 

11  do 

6 

do 

3 

do 

3 do 

10 

do 

5 

do 

5 do 

30 

do 

15 

do 

15  do 

30 

do 

15 

do 

15  do 

50 

do 

25 

do 

25  do 

15 

do 

7* 

do 

do 

30 

do 

15 

do 

15  do 

15 

do 

7i 

do 

71  do 

30 

do 

15" 

do 

15  do 

50 

do 

25 

do 

25  do 

30 

do 

15 

do 

15  do 

15 

do 

71 

do 

71  do 

30 

do 

1 5" 

do 

15  do 

30 

do 

15 

do 

15  do 

15 

do 

7* 

do 

71  do 

30 

do 

15 

do 

15  do 

6 

do 

3 

do 

3 do 

10 

do 

5 

do 

5 do 

22 

do 

11 

do 

11  do 

10 

do 

5 

do 

5 do 

10 

do 

5 

do 

5 do 

30 

do 

15 

do 

15  do 

15 

do 

71 

do 

7$  do 

15 

do 

7i 

do 

71  do 

15 

do 

71 

'2 

do 

7 i do 

$2  00 

per  gross 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

211  pr.  c. 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21^  pr.  c. 

12  cents  per  lb. 

same 

same 

12 

do 

same 

same 

25  per  cent. 

23  per  ct. 

21!  pr.  c- 

25 

do 

23 

do 

211  do 

12* 

do 

same 

same 

12  cents  per  lb. 

same 

same 

5 

do 

same 

same 

9 

do 

same 

same 

128 


Wire^  plated 

Do  ribbon  supporters,  or  canne 
tille,  . * . 

Do  silvered 

Wire,  steel,  not  exceeding  No.  14, 
Do  do  over  No.  14,  . 

Do  wove 


las,  and  cut  in  pieces  not  exceed- 
ing the  length  used  therefor, 


not  specified, 

Wire,  tinned,  same  duty  as  iroi 
wire,  according  to  the  No. 

Woad,  or  pastel, 

Womens5  bonnets  or  hats,  of  silk, 

Womens5  bonnets  or  hats,  of  straw 
chip,  or  grass, 

Womens5  caps  of  all  kinds,  excep 
silk, 

Womens5  caps  of  silk, 

Womens5  gowns  and  dresses, 

Wood  awl  hafts, 

Do  halls,  gilt  or  not, 
backgammon  men, 

Brazil 
Brazilletto 
chess  men,  . 
camwood 


Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 

Do 


caramaguey 
castors  with  rivets, 
castors,  if  otherwise, 
combs, 
fustic, 
jacks, 
log 

ornaments,  gilt, 
nicaragua,  . 

Pernambuco, 
queens5 
red  sanders  . 
red  . 

Rio  de  la  Hache 
rules, 

Santa  Martha  and  other  dye- 
woods, 

sandals,  in  sticks,  dust  or 
powder, 

unmanufactured,  of  any  kind 
not  enumerated, 


Tariff  of  1832. 

1840,  541 

To  June 
30, 1842. 

5 per  cent. 

same 

same 

25  per  cent. 

23  per  ct. 

21J  pr.  c. 

5 do 

same 

same 

5 cents  per  lb. 

same 

same 

9 do 

same 

same 

25  per  cent. 

23  per  ct. 

21  £ pr.  c. 

12  do 

i 

same 

same 

25  do 

i 

23perct. 

2l£  pr.  c. 

free 

same 

same 

25  per  cent. 

free 

free 

o 

-d 

o 

00 

26  per  ct. 

23  pr.  ct. 

25  do 

23  pr.  ct. 

21^pr.  c. 

25  do 

free 

free 

50  do 

38  pr.  ct. 

29  per  ct. 

25  do 

23  do 

21  £ do 

25  do 

23  do 

21i  do 

25  do 

23  do 

21$  do 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21£  pr.  c» 

25  do 

23  do 

21£  do 

25  do 

23  do 

21i  do 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

free 

same 

same 

25  per  cent. 

23  per  ct. 

21^  pr.  c. 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

free 

same 

same 

25  per  cent. 

23  pr.  ct. 

21^  pr.  c. 

free 

i 

same 

same 

free 

same 

same 

free 

same 

same 

129 


Tariff  of  1832. 


Wood,  qua'ssia 

Do  manufactures  of,  not  other- 
wise specified, 

Do  screws,  so  called,  . 

Wool,  Angora,  goats*  or  camels* 
hair,  .... 
Wool,  carded,  considered  as  un- 
manufactured, according  to  cost. 
Wool,  red,  natural 
Wool  hats, 

Woollen  bags, 

Do  cloth,  . 

Do  cassimere, 

Do  rugs, 

Do  stockings, 

Do  bindings,  gloves,  mits,  . 

Do  floor  crumb  cloth, 

Wool,  unmanufactured,  the  value 
whereof  at  the  place  of  exporta- 
tion, shall  not  exceed  8 cts.  per  lb. 
Wool,  unmanufactured,  the  value 
whereof,  at  the  place  of  exporta- 
tion, shall  exceed  8 cents  per 
pound,  . . . . 

and  in  addition  thereto,  . 

Wool  on  the  skin,  subject  to  the 
same  duty  as  other  wool. 

Wool,  manufactures  of,  or  of  which 
wool  is  a component  part,  not 
otherwise  enumerated,  . 

Woollen  tippets, 

Do  yarn, 

and  in  addition  thereto,  . 
Working  chenilles,  of  silk, 

Do  do  of  cotton  and  silk, 
(unless  silk  be  chief  value,) 
Worms  for  stills,  . 

Wormwood,  oil  of  . 

Worsted  stuff,  all  piece  goods, 
Worsted  and  silk  shawls,  . 

Do  , do  manufactures  of 
Worsted  bags, 

Do  bindings, 

Do  braces, 

Do  hose, 

Do  drawers, 

Do  plains,  cotton  and  wool, 

Do  gloves, 

Do  mits, 

Do  toilinets,  . 

Do  twist. 

Do  valencias, 


free 

25  per  cent. 
30  do 


free 


free 

30  per  cent. 

50 

do 

50 

do 

50 

do 

50 

do 

25 

do 

25 

do 

50 

do 

free 

40  per  cent. 

4 cents  per  lb. 


50  per  cent. 

50  do 

50  do 

4 cents  per  lb. 

5 per  cent. 


25 

do 

25 

do 

free 

10  per  cent, 

10 

do 

10 

do 

50 

do 

25 

do 

25 

do 

25 

do 

50 

do 

50 

do 

25 

do 

25 

do 

50 

do 

50 

do 

50 

do 

17 


1840, *41 

To  June 
30,  1842. 

same 

same 

23perct. 
26  do 

21J  pr.  c. 
23  do 

same 

same 

same 

same 

26  pr.  ct. 
38  do 

23  pr.  ct. 
29  do 

38  do 

29  do 

38  do 

29  do 

38  do 

29  do 

23  do 

2l|  do 

23  do 

21^  do 

38  do 

29  do 

same 

same 

32  per  ct. 

26  per  ct. 

same 

same 

38  pr.  ct. 
38  do 

29  pr.  ct. 
29  do 

38  do 

29  do 

same 

same 

free 

free 

23  pr.  ct. 
23  do 

214  pr.  c. 
2lf  do 

same 

same 

free 

free 

free 

free 

free 

free 

38  pr.  ct. 
23  do 

29  per  ct. 
21|  do 

23  do 

21 1 do 

23  do 

214  do 

38  do 

29  do 

38  do 

29  do 

23  do 

21-J  do 

23  do 

214  do 

38  do 

29  do 

38  do 

29  do 

130 


Worsted  wove  pantaloons, 

Do  shirts, 

Worsted  shag  or  plush,  cut  or  not 
cut, 

Do  yarn, 

Whale  oil  footing, 

Y. 

Yarn,  cotton,  bleached  or  colored 
the  original  cost  of  which  shall  be 
less  than  75  cents  per  pound, 
shall  be  deemed  and  taken  to 
have  cost  75  cents  per  pound,  and 
shall  be  charged  with  duty  ac- 
cordingly, 

Yarn,  cotton,  unbleached  and  un- 
colored, the  original  cost  of  which 
shall  be  less  than  60  cents  per 
pound,  shall  be  deemed  and  taken 
to  have  cost  60  cents  per  pound, 
and  charged  with  duty  accord 

ingly,  • 

Yarn,  tow  . 

Yarn,  worsted 
Yarn,  woollen 

and  in  addition  thereto, 

Yarn,  untarred,  hemp  or  flax. 
Yellow,  king’s  patent 
Do  chromate  of  potash, 
citric  acid,  . 
ochre,  dry,  . 
ochre,  in  oil, 
salt  of  chrome 
spirits,  . 

Z. 

Zinc  nails,  .... 
Zinc,  in  pigs,  or  otherwise 
wrought, 

Zinc  in  sheets, 

Zinc,  sulphate  of  . 

Zinc,  oxide  of 


Tariff  of  1832. 

1840,  ’41 

50  per  cent. 

38  pr.  ct. 

50  do 

38  do 

50  do 

38  do 

20  do 

same 

free 

same 

25  per  cent. 


Do 

Do 

Do 

Do 

Do 


un- 


25  do 

25  do 

20  do 

50  do 

4 cents  per  lb. 

5 do 
free 

12J  percent. 
Ifree 

1 cent  per  lb. 
1*  do 

free 
free 

free 

free 

free 

free 

free 


1 To  June 


29  do 

same 

same 


23  pr.  ct.  21|  pr.  c 


23  do 

23  do 

same 

j38per  ct. 

same 

same 

same  . 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 


211  do 

21J  do 

same 

29  per  ct. 

Isame 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 

same 


AN  ACT, 


TO  AUTHORIZE  THE  IMPORTATION  OF  BRANDY  IN  CASKS  OF  A CAPACITY 
NOT  LESS  THAN  FIFTEEN  GALLONS,  AND  THE  EXPORTATION  OF  THE 
SAME  FOR  THE  BENEFIT  OF  A DRAWBACK  OF  THE  DUTIES. 

Be  it  enacted  by  the  Senate  and  Home  of  Representatives  of  the  United 
States  of  America , in  Congress  assembled , That  from  and  after  the  pas- 
sage of  this  act,  brandy  may  he  imported  into  the  United  States  in  casks 
of  a capacity  not  less  than  fifteen  gallons,  any  thing  in  any  law  to  the 
contrary  notwithstanding ; Provided , however,  that  all  the  provisions  of 
existing  laws,  not  inconsistent  with  this  act,  relating  to  the  importation  of 
foreign  spirits,  he  complied  with  : And  provided  further , That  all  brandy 
imported  in  casks,  of  a capacity  less  than  ninety  gallons,  shall  be  de- 
posited, at  the  expense  and  risk  of  the  importer,  in  such  public  or  other 
ware-houses,  as  shall  be  designated  by  the ‘collector  or  survey  er  for  the 
port,  where  the  same  shall  he  landed  ; and  shall  be  removed  therefrom  in 
the  manner  prescribed  by  an  act  entitled,  u An  Act  providing  for  the 
deposite  of  wines  .and  distilled  spirits  in  public  ware-houses,  and  for 
other  purposes.”  •'*" 

Sect.  2.  Be  it  further  enacted , That  brandy  imported  in  casks  of  a 
capacity  not  less  than  fifteen  gallons,  may  be  exported  for  the  benefit  of 
a drawback  of  the  duties  which  shall  have  been  paid  thereon  ; and  the 
exporter  or  exporters  of  brandy  so  imported,  shall  he  entitled  to  receive 
a debenture  or  debentures,  for  the  amount  of  such  drawback,  agreeably 
to  the  existing  laws  ; and  all  acts  now  in  force,  regulating  the  exporta- 
tion of  spirits,  and  the  allowance  and  payment  of  drawbacks  and  de- 
bentures, shall  be  deemed  applicable  to  brandy,  the  importation  of  which 
is  permitted  by  this  act : That  this  act  shall  continue  in  force  for  the 
period  of  three  years,  and  no  longer. 

[ Approved , 2 d March , 1827.] 
For  act  continuing  the  above  act  in  force,  see  page  31. 


CIRCULAR  TO  THE  COLLECTORS  OF  CUSTOMS. 

Treasury  Department,  ) 
Comptroller’s  Of  ice , January  16,  1836.  ] 

Having  ascertained  that  since  the  law  admitted  blankets,  the  cost  of 
which  did  not  exceed  seventy-five  cents  each,  at  an  ad  valorem  duty  of 
five  per  cent.,  and  subjected  those  costing  more  than  that  sum,  to  an 
ad  valorem  duty  of  twenty-five  per  cent.,  a diversity  of  practice  has 
obtained  at  the  Custom  House  in  relation  to  the  classification  of  the  ar- 
ticle ; and  that  the  manufacturers  and  importers,  with  a view  of  avail- 
ing themselves  of  the  lower  duty,  are  introducing  a certain  description 
of  blankets,  so  called,  wove  in  a manner,  and  defined  by  colored  stripes, 
different  from  the  custom  and  usage  wrhich  prevailed  anterior  to  the  pas- 
sage of  the  law  alluded  to,  I deem  it  proper  to  request,  that  when  the 


132 


colored  stripe,  intended  to  be  considered  as  designating  the  length  of 
what  is  called  a blanket,  be  only  about  thirty-three  inches  from  the  end 
of  the  piece,  and  the  width  about  fifty-six  inches,  that  if  the  cost  or  value 
to  the  second  colored  stripe,  (the  length  being  then  about  sixty-six  in- 
ches,) exceeds  seventy-five  cents,  the  article  to  such  second  colored 
stripe  is  to  be  considered  a blanket,  according  to  the  established  mer- 
cantile usage  and  acceptation  of  the  term,  and  the  meaning  and  inten- 
tion of  the  law,  and  is  to  be  subjected  to  the  higher  rate  of  duty ; and 
that  to  be  entitled  to  an  entry  at  the  lower  rate  of  duty,  the  cost  or  value 
to  the  second  colored  stripe  must  not  exceed  seventy-five  cents.  In 
carrying  this  instruction  into  effect,  you  will  be  pleased  to  keep  a special 
account  and  description  of  such  blankets,  hereafter  imported,  in  relation 
to  which,  objections  may  be  used  by  the  importers  against  the  classifi- 
cation now  prescribed. 

Very  respectfully, 

JOHN  LAUB,  Acting  Comptroller. 


GENERAE  INFORMATION. 


No  goods,  wares,  or  merchandise,  subject  to  duty,  can  be  imported 
into  the  United  States  on  the  seaboard,  in  vessels  of  less  than  30  tons 
burthen,  under  the  penalty  of  the  forfeiture  of  vessel  and  cargo  ; nor 
can  a drawback  of  any  duties  be  obtained  on  exportation  except  by  sea, 
and  in  vessels  of  not  less  than  30  tons  burthen.  Act  of  2d  March , 1799, 
9 2d  Section . 

Drawback  not  allowed  on  goods  exported  to  any  place  immediately 
adjoining  the  United  States,  except  to  places  westward  or  southward  of 
Louisiana,  and  to  the  North-West  coast  of  America;  nor  in  any  case, 
when  exported  in  a vessel  of  less  than  30  tons  burthen.  Act  of  2d  March , 
1799,  Section  76th  and  9 2d,  and  Act  of  6th  January , 1805,  Section  2d, 

No  refined  lump  or  loaf  sugar  can  be  imported  into  the  United  States, 
except  in  ships  or  vessels  of  at  least  120  tons  burthen,  and  in  packages 
containing  at  least  600  lbs.  under  the  penalty  of  forfeiting  the  same,  to- 
gether with  the  ship  or  vessel.  Act  of  2d  March , 1799,  Section  103. 

To  be  entitled  to  drawback,  the  duties  on  the  importation  of  the  goods 
exported,  must  have  been,  at  least,  50  dollars  by  one  vessel,  at  the  same 
time,  and  by  the  same  person,  and  the  merchandise  be,  at  the  time  of 
exportation,  in  the  same  package,  and  same  condition,  including  wrapper 
and  original  mark  and  number,  as  when  imported.  Act  of22d  May , 1824. 

A drawback  is  allowed  of  4 cents  per  gallon,  upon  spirits  distilled  in 
the  United  States  from  molasses,  on  the  exportation  thereof.  Act  of 
29 th  May , 1830. 

No  distilled  spirits,  except  arrack,  brandy  in  casks  of  not  less  capacity 
than  15  gallons,  and  sweet  cordial,  can  be  imported  in  casks  or  vessels 
of  less  capacity  than  90  gallons,  wine  measure ; nor  in  casks  which  have 
been  marked  pursuant  to  any  law  of  the  United  States,  on  pain  of  for- 
feiture of  the  same,  together  with  the  ship  or  vessel  in  which  they  were 
imported.  Act  of  2d  March , 1799,  Section  103. 

Iron  in  slabs,  blooms,  and  all  other,  except  castings,  in  form  less 
finished  than  bars  or  bolts,  and  more  advanced  than  pig  iron,  shall  pay 
a duty  as  iron  in  bolts  and  bars.  Act  of  July  14,  1832. 

Manufactures  of  Iron  are  subject  to  the  duty  upon  iron  in  an  unma- 
nufactured state,  when  the  -ad  valorem  duty  thereon  is  less  in  amount 
than  the  duty  would  be  on  the  iron  unmanufactured.  Act  of  July  14, 1832. 

In  all  cases  where  there  are  more  goods  found  on  board  a vessel  than 
the  master  thereof  has  reported  in  his  manifest,  he  shall,  with  the  con- 
sent of  the  officers  of  the  customs,  make  a post  entry  for  the  same,  and 
pay  two  dollars  therefor  ; ;and  for  every  disagreement  between  his  mani- 
fest and  cargo,  he  is  liable  to  a fine  of  five  hundred  dollars.  Act  of  2d 
March , 1799,  Section  57. 

Drawback  is  allowed  on  the  exportation  of  sugar  refined  in  the  United 
States  from  foreign  sugar,  provided  the  drawback  shall  amount  at  least 
to  12  dollars  on  one  exportation.  Act  of2\st  January , 1829. 


134 


Drawback  is  not  allowed  on  the  exportation  of  goods  which  shall  have 
been  imported  in  foreign  vessels,  from  any  of  the  dominions,  colonies,  or 
possessions  of  any  foreign  power,  wTith  which  the  vessels  of  the  United 
States  are  not  permitted  directly  to  trade.  Act  of  27th  April , 1816,  Sec- 
tion Ath. 

No  allowance  of  drawback  on  the  exportation  of  iron  cables,  or  parts 
thereof,  butter,  fish  oil,  playing  cards,  cordage  if  less  than  five  tons, 
foreign  dried  and  pickled  fish,  or  other  salted  provisions,  nor  on  sail  duck 
if  less  than  50  bolts.  Act  oflMli  July , 1832. 

Within  twenty  days  after  the  clearance  of  a vessel,  the  exporter  of 
goods  by  said  vessel  must  swear  to  the  export  entry,  and  give  a Rond 
that  they  shall  not  be  landed  in  any  place  or  port  within  the  limits  of  the 
United  States,  or  forfeit  the  drawback.  Act  of  March  2,  1799.  Exten- 
tension  of  time  to  20  days.  Act  of  March  1,  1823. 

Bounty  is  allowed  on  the  exportation  of  pickled  fish  of  the  fisheries  of 
the  United  States,  cured  and  packed  solely  with  forei&n  salt,  on  which 
the  duty  shall  have  been  paid.  Act  of  2d  March,  1799,  Section  83. 

All  goods,  on  examination  by  the  appraisers,  not  corresponding  with 
the  entry  made  of  them,  are  liable  to  forfeiture. 

Earthen  Sugar  Moulds,  used  by  sugar  refiners,  pay  20  per  cent.,  as 
coming  under  the  general  denomination  of  earthenware. 

The  number  of  bushels  of  wheat  is  to  be  ascertained  by  actual 
measurement  by  the  standard  bushel,  and  not  by  weight. 

Hearth  Rugs,  composed  of  combed  wool,  or  worsted  and  linen,  are 
free  ; but  when  composed  of  woollen  yarn,  or  carded  wTool  and  linen,  are 
liable  to  50  per  cent,  (nominal)  duty. 

Mother  of  Pearl  Buttons,  with  holes,  having  been  liable,  prior  to 
the  Act  of  July  14,  1832,  to  a higher  duty  than  15  per  cent.,  and  not 
being  specified  in  that  Act,  are,  according  to  the  25th  article  of  the  2d 
section  thereof,  entitled  to  an  entry  at  15  per  cent. 


REGISTER  ACT. 

Every  owner  of  a vessel,  residing  within  the  limits  of  the  United 
States,  to  swrear  (or  affirm)  to  the  register  within  90  days  after  its  being 
granted,  or  it  becomes  void,  and  the  vessel  and  cargo  pays  foreign  ton- 
nage and  duty. 


TERMS  OF  CREDIT. 

When  the  amount  of  duties  does  not  exceed  $200,  by  one  vessel,  and 
by.  one  person  or  firm,  they  must  be  paid  in  cash  without  discount.  When 
they  exceed  $200,  (except  on  woollens,)  a credit  is  allowed  of  three  and 
six  months,  in  equal  instalments,  and  secured  by  Bonds.  Or,  at  the 
option  of  the  importer,  if  the  cash  is  paid  at  the  time  of  entry  for  duties 
thus  entitled  to  a credit,  an  allowance  of  discount  will  be  made  at  the 
rate  of  four  per  cent,  per  annum  upon  an  average  of  time. 

Upon  the  duties  upon  wrool,  and  upon  all  manufactures  of  which  wool 
is  a component  part,  no  credit  nor  discount  is  allowed  ; but  six  per  cent, 
interest  is  charged  from  the  date  of  importation  until  the  payment,  which 
cannot  be  deferred  beyond  three  and  six  months,  one  moiety  at  each 
period  ; in  which  case  the  goods  must  remain  in  the  Public  Stores, 
under  Bond,  for  the  amount  of  the  duties. 


135 


THE  RATES  AT  WHICH  FOREIGN  MONEY  OR  CURRENCY 
ARE  TAKEN  AT  THE  CUSTOM  HOUSE,  NEW  YORK. 


Franc  of  France  or  Belgium,  (fixed  by  law,) 

$0  18rt% 

Pound  Sterling  of  Great  Britain, 

do 

4 80 

Real  Yelion  of  Spain, 

do 

5 

Real  Plate  of  Spain, 

do 

10 

Guilder  of  the  Netherlands, 

do 

40 

Rupee  of  Bengal  and  Bombay,  or 

Sicca,  do 

50 

Milrea  of  Portugal, 

do 

1 24 

Tale  of  China, 

do 

1 48 

Mark  Banco  of  Hamburg, 

do 

33i 

Florin  of  the  Netherlands, 

do 

40 

Pagoda  of  India, 

do 

1 84 

Rix  Dollar  of  Demark, 

do 

1 00 

Livre  Tournois  of  France, 

do 

m 

Pound  Sterling  of  Ireland, 

do 

4 10 

Florin  of  Saxony, 

48 

Do  Bohemia, 

48 

Do  Elberfeldt, 

40 

Do  Prussia, 

993 

Do  Trieste, 

48 

Do  Nuremberg,  . 

40 

Do  Frankfort, 

40 

Do  Austria, 

48 

Do  Basil, 

41 

Do  St.  Gaul, 

40-3  e _ 

Do  Creveld, 

40 

Do  Augsburg, 

48 

Rix  Dollar  of  Prussia,  . 

68r|^0- 

Do  Bremen,  . 

77 

Do  Sweden,  . 

1 05 

Do  Saxony,  „ 

69 

Halifax  Pound,  . 

4 00 

Rhenish  Rix  Dollar, 

60f 

Geneva  Livre,  . 

21 

Silver  Rouble,  . 

75 

Leghorn  Dollar, 

90 

Paper  Rouble,  (varies  from  4 roubles  65  copecks, 

to  4 roubles 

84  copecks  to  the  dollar.) 

Naples  Ducat,  . 

80 

Leipsic  Rix  Dollar,  . ' 

72 

Elberfeldt  Rix  Dollar,  . 

69? 

Berlin  Rix  Dollar, 

694 

Leghorn  Livre,  (64  to  the  dollar,) 

Sicily  Ounce, 

2 40 

Jamaica  Pound, . 

3 00 

Florence  Livre,  . 

15 

Neufchatel  Livre, 

264 

Current  Marc, 

28“ 

136 


Livre  of  Catalonia, 
Crown  of  Tuscany, 
Genoa  Livre,  . 
Pezza  of  Leghorn, 


1 05 


90 


Note. — All  currencies  not  fixed  by  law,  are  taken  according  to  the 
American  ConsuPs  certificate  of  their  intrinsic  value,  compared  with 
the  American  dollar,  which  must  accompany  every  invoice  of  merchan- 
dise, whether  free  or  dutiable . 


CIRCULARS  TO  THE  COLLECTORS  OF  CUSTOMS. 


Treasury  Department,  ) 
May  14th,  1831.  \ 


Sir  : — It  has  been  ascertained  that  the  depreciated  currencies  of  for- 
eign countries  have  been  variously  estimated  at  the  different  custom- 
houses of  the  United  States,  owing,  partly,  to  defective  information  as 
to  the  true  specie  value  of  such  currencies,  and  partly  to  an  erroneous 
practice  of  computing  their  value  according  to  the  rates  of  exchange 
with  England,  and  reducing  the  sterling  value  of  such  depreciated  cur- 
rency* into  money  of  the  United  States,  without  regard  to  the  difference 
between  the  legal  and  the  true  value  of  Sterling  money  in  United  States 
currency.  To  avoid  such  discrepancies  and  errors  in  future,  the  Presi- 
dent directs,  that,  whenever  invoices  are  made  out  in  a currency  the 
value  of  which  is  not  fixed  by  the  laws  of  the  United  States,  you  will 
require  from  the  importer  a certificate  from  the  United  States  Consul,  if 
there  be  one,  at  the  place' of  exportation,  of  the  true  value  of  such  cur- 
rency in  Spanish  or  United  States  silver  dollars,  and  charge  the  ad  va- 
lorem duties  according  to  such  value  ; or,  in  the  absence  of  such  evi- 
dence, that  you  will  ascertain  said  value  from  the  prices  current,  and 
such  other  authentic  sources  of  information  as  may  be  within  your  reac*h, 
and  charge  the  ad  valorem  duties  accordingly.  You  will  give  public 
notice  of  the  directions  herein  contained  as  to  the  consular  certificate  : 
and  that  uniformity  may  be  hereafter  secured  at  all  the  custom-houses, 
you  will  forward  to  this  Department,  once  a month,  a statement  of  the 
rates  at  which  the  currencies  aforesaid  are  estimated,  at  each  port  from 
whence  goods  are  imported  and  invoiced  in  such  currencies.  In  all 
cases  of  doubt  as  to  the  value  of  such  currency,  you  will  apply  to  the 
Treasury  Department  for  information. 

I am,  respectfully, 

Your  obedient  servant, 

S.  D.  INGHAM, 

Secretary  of  the  Treasury. 


Treasury  Department,  ) 
August  1 6th,  1831.  \ 

Sir  : — Inquiry  having  been  made  whether  the  Consular  Certificate 
required  by  the  Circular  instruction  of  this  Department  of  the  14th  of 
May  last,  for  invoices  made  out  in  a currency  of  which  the  value  is  not 
fixed  by  the  laws  of  the  United  States,  is  to  be  confined  to  invoices  of 


137 


articles  subject  to  ad  valorem  duties,  I have  to  state  that  the  instruction 
is  general^  and  is  intended  to  apply  to  all  invoices  made  out  in  such  cur- 
rency, whether  of  ad  valorem;  specific;  or  free  goods.  Although  the 
value  of  specific  and  free  goods  is  not  necessary  with  a view  to  the  duty; 
yet  the  act  of  February  10;  1820;  requires  the  value  of  all  imported  arti- 
cles to  be  stated  to  Congress;  and  directs  that  the  value  of  articles  sub- 
ject to  specific  duties;  and  of  articles  free  from  duty,  shall  be  ascer- 
tained in  the  manner  in  wrhich  the  value  of  imports  subject  to  duties  ad 
valorem  is  ascertained. 

I am;  sir; 

With  great  respect; 

Your  obedient  servant; 

LOUIS  McLANE; 

Secretary  of  the  Treasury. 


DRAFTS. 


THE  FOLLOWING  ALLOWANCES  ARE  MADE  BY  LAW  FOR  DRAFTS  ON  AR 
TICLES  SUBJECT  TO  DUTY  BY  WEIGHT. 


On  any 
On  any 
On  any 
On  any 
On  any 
On  any 


quantity 

quantity 

quantity 

quantity 

quantity 

quantity 


of  1 cwt.  .... 

1 

pound 

above  1 cwt.  and  not  exceeding  2 cwt. 

2 

do 

above  2 cwt.  and  not  exceeding  3 cwt. 

3 

do 

above  3 cwt.  and  not  exceeding  10  cwt. 

4 

do 

above  10  cwt.  and  not  exceeding  18  cwt. 

7 

do 

above  18  cwt.  . ... 

9 

do 

[Act  of  2 d March , 1799;  Section 68.] 


TARES  ALLOWED  BY  LAW. 


On  Sugar  in  casks,  except  loaf,  . 

12 

per  cent. 

On  Sugar  in  boxes, 

. 

15 

do 

On  Sugar  in  bags  or  mats, 

. 

5 

do 

On  Cheese  in  hampers  or  baskets, 

10 

do 

On  Cheese  in  boxes, 

. 

20 

do 

On  Candles  in  boxes, 

t 

8 

do 

On  Chocolate  in  boxes, 

10 

do 

On  Cotton  in  bales, 

2 

do 

On  Cotton  in  ceroons, 

6 

do 

On  Glauber  Salts  in  casks, 

8 

do 

On  Nails  in  casks, 

8 

do 

On  Sugar  Candy  in  boxes, 

10 

do 

On  Soap  in  boxes, 

10 

do 

On  Shot  in  casks, 

3 

do 

On  Twine  in  casks, 

12 

do 

On  Twine  in  bales, 

3 

do 

On  all  other  goods,  paying  a specific  duty,  according  to  the 

invoice  thereof,  or  actual  weight. 

On  any  of  the  preceding  articles  the  importer  may  have  the 

invoice 

tare  allowed;  if  he  makes  his  election  at  the  time  of  making  his  entry, 
and  obtains  the  consent  of  the  Collector  and  Naval  Officer  thereto. 


[Act  of  2d  March , 1799,  Section  58.] 


* 


18 


138 


FEES  OF  OFFICE. 

TO  THE  COLLECTOR  AND  NAVAL  OFFICER. 

Entry  of  a vessel  of  100  tons  or  upwards,  . . . . $2  50 

Clearance  of  a vessel  of  100  tons  or  upwards,  . . . 2 50  ' 

Entry  of  vessels  under  100  tons,  . . . . . 1 50 

Clearance  of  vessels  under  100  tons,  . . . . 1 qO 

Every  post*  entry,  . . . . . . 2 00 

Permit  to  land  goods,  ......  20 

Every  bond  taken  officially,  .....  40 

Permit  to  load  goods,  for  the  exportation  for  drawback,  . . 30 

Debenture  or  other  official  certificate,  . . . .20 

Bill  of  health,  . . . . . .20 

Official  document,  (register  excepted,)  required  by  any  person,  . 20 

Sea  letter,  .....  . . 20 

TO  THE  SURVEYOR. 

Admeasuring  and  certifying  the  same,  of  every  ship  or  vessel  of 

100  tons  and  under,  per  ton,  . . . . . $1  00 

Admeasurement  of  every  ship  or  vessel  above  100  tons,  and  not 
exceeding  200  tons,  . . . . . . 1 50 

Above  200  tons,  . . . . . . . 2 00 

For  all  other  services  on  board  any  ship  or  vessel  of  100  tons  and 
upwards,  having  on  board  goods,  wares,  or  merchandise  sub- 
ject to  duty,  . . . . . «.  . 3 00 

F or  like  services  on  board  any  ship  or  vessel  of  less  than  100  tons,  1 50 
On  all  vessels,  not  having  on  board  goods,  w ares,  or  merchandise, 

subject  to  duty,  .......  66§ 

Certificate  of  registry  on  record,  and  bond,  . . . 2 25 

Endorsement  on  register  or  record,  . . . . 1 00 

Every  bond  required  by  Registry  Act,  . . 25 

Every  bond  for  a Mediterranean  passport,  . . .40 

Seaman’s  protection,  . . . . . .25 


a.  a.*a.' 


R n«7863590 ,.ft 


